https://www.taxtmi.com/caselaws?id=348490 Customized printed business forms such as invoices, receipts, certificates and similar stationery were treated as printed matter under Chapter 49 because their essential character and utility were determined by the printed content, not by paper stationery alone. Applying Chapter Note 12 to Chapter 48 and the HSN guidance, the classification test focused on whether printing was merely incidental or whether it gave the product its identity. The Tribunal accepted classification under Chapter 49, with the result that the duty demand and penalty based on Chapter 4820.00 were unsustainable and were set aside. en-us Fri, 28 Jul 2017 00:00:00 +0530 Wed, 25 Apr 2018 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348490 Customized printed business forms such as invoices, receipts, certificates and similar stationery were treated as printed matter under Chapter 49 because their essential character and utility were determined by the printed content, not by paper stationery alone. Applying Chapter Note 12 to Chapter 48 and the HSN guidance, the classification test focused on whether printing was merely incidental or whether it gave the product its identity. The Tribunal accepted classification under Chapter 49, with the result that the duty demand and penalty based on Chapter 4820.00 were unsustainable and were set aside. Case-Laws Central Excise Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348490