https://www.taxtmi.com/caselaws?id=354644 Printed money receipts and continuous computer stationery manufactured on job-work basis were treated as products of printing rather than goods of paper manufacture, so classification under Chapter 48 was rejected. The goods were separate printed sheets prepared for a specific customer and purpose, and the administrative clarification, together with the assessee's earlier classification history, supported Chapter 49. As the legal and factual foundation of the show-cause notice no longer survived, the Revenue's challenge to the appellate classification failed. en-us Thu, 31 Aug 2017 00:00:00 +0530 Wed, 25 Apr 2018 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354644 Printed money receipts and continuous computer stationery manufactured on job-work basis were treated as products of printing rather than goods of paper manufacture, so classification under Chapter 48 was rejected. The goods were separate printed sheets prepared for a specific customer and purpose, and the administrative clarification, together with the assessee's earlier classification history, supported Chapter 49. As the legal and factual foundation of the show-cause notice no longer survived, the Revenue's challenge to the appellate classification failed. Case-Laws Central Excise Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354644