https://www.taxtmi.com/circulars?id=55927 Exercise books with blank lined pages and only incidental printing are classifiable as stationery under the notebook/register tariff heading because printing is incidental to their primary use of manual writing. Printed workbooks and children's drawing/colouring books whose printed text or pictures form the principal interest, provide exercises or spaces for completion, and where printing is not merely incidental, are classifiable as books under the tariff heading for printed textual matter, in line with HSN explanatory and chapter notes. en-us Fri, 07 Jul 2017 00:00:00 +0530 Fri, 07 Jul 2017 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55927 Exercise books with blank lined pages and only incidental printing are classifiable as stationery under the notebook/register tariff heading because printing is incidental to their primary use of manual writing. Printed workbooks and children's drawing/colouring books whose printed text or pictures form the principal interest, provide exercises or spaces for completion, and where printing is not merely incidental, are classifiable as books under the tariff heading for printed textual matter, in line with HSN explanatory and chapter notes. Circulars Central Excise Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55927