https://www.taxtmi.com/circulars?id=55705 Classification is clarified by applying the General Rules for Interpretation, chapter notes and HSN explanatory notes to distinguish items where printing imparts essential character or where documents function as formal, validated instruments from items whose printing is merely incidental and intended for further writing; tickets, ticket rolls, OMR sheets, application forms, certain inland letter cards, strip seals and security-numbered receipts are classified as printed articles or documents of title, while answer books, passbooks and plain practical notebooks intended for manuscript completion remain within paper headings. en-us Thu, 23 Feb 2017 00:00:00 +0530 Thu, 23 Feb 2017 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55705 Classification is clarified by applying the General Rules for Interpretation, chapter notes and HSN explanatory notes to distinguish items where printing imparts essential character or where documents function as formal, validated instruments from items whose printing is merely incidental and intended for further writing; tickets, ticket rolls, OMR sheets, application forms, certain inland letter cards, strip seals and security-numbered receipts are classified as printed articles or documents of title, while answer books, passbooks and plain practical notebooks intended for manuscript completion remain within paper headings. Circulars Central Excise Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55705