https://www.taxtmi.com/caselaws?id=346933 Interleaved carbon business forms and money receipts were treated as printed articles whose essential character and usability arose from printing, so classification under Chapter 48 was not sustainable. Relying on the relevant administrative clarification and circular, the goods were placed under Chapter 49 rather than Heading 4820 40 00, and similar products had been classified in the same chapter. The classification basis in the show cause notice therefore failed, and the assessee's tariff classification was affirmed with consequential relief. en-us Fri, 13 Jan 2017 00:00:00 +0530 Fri, 25 Aug 2017 07:04:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346933 Interleaved carbon business forms and money receipts were treated as printed articles whose essential character and usability arose from printing, so classification under Chapter 48 was not sustainable. Relying on the relevant administrative clarification and circular, the goods were placed under Chapter 49 rather than Heading 4820 40 00, and similar products had been classified in the same chapter. The classification basis in the show cause notice therefore failed, and the assessee's tariff classification was affirmed with consequential relief. Case-Laws Central Excise Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346933