https://www.taxtmi.com/caselaws?id=260449 Printed railway forms containing detailed printed information and only limited spaces for manual completion are treated as products of the printing industry under Chapter 49, rather than stationery articles under Chapter 48, where printing gives them their identity and utility. Central excise duty also requires marketability. Specialised forms produced solely for internal railway use are not dutiable where the Revenue does not establish that they are capable of being bought and sold in the market. On these principles, the classification under Chapter 48, duty demands and penalties were set aside. en-us Wed, 06 May 2015 00:00:00 +0530 Wed, 10 Feb 2016 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260449 Printed railway forms containing detailed printed information and only limited spaces for manual completion are treated as products of the printing industry under Chapter 49, rather than stationery articles under Chapter 48, where printing gives them their identity and utility. Central excise duty also requires marketability. Specialised forms produced solely for internal railway use are not dutiable where the Revenue does not establish that they are capable of being bought and sold in the market. On these principles, the classification under Chapter 48, duty demands and penalties were set aside. Case-Laws Central Excise Wed, 06 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260449