https://www.taxtmi.com/caselaws?id=359830 Printed computer stationery such as forms, notices and payment orders whose essential character and use are determined by the printed content, rather than by paper as such, fall under Chapter 49 and not Chapter 48 of the Central Excise Tariff. The governing test is whether printing is merely incidental to the goods' primary use; where the printed matter is decisive, Chapter Note 12 and the HSN explanatory notes support classification under Chapter 49. Applying that principle and following the earlier precedent relied upon, the Tribunal held the Department's Chapter 48 classification unsustainable and the duty demand liable to be set aside. en-us Mon, 16 Apr 2018 00:00:00 +0530 Wed, 11 Jul 2018 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359830 Printed computer stationery such as forms, notices and payment orders whose essential character and use are determined by the printed content, rather than by paper as such, fall under Chapter 49 and not Chapter 48 of the Central Excise Tariff. The governing test is whether printing is merely incidental to the goods' primary use; where the printed matter is decisive, Chapter Note 12 and the HSN explanatory notes support classification under Chapter 49. Applying that principle and following the earlier precedent relied upon, the Tribunal held the Department's Chapter 48 classification unsustainable and the duty demand liable to be set aside. Case-Laws Central Excise Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359830