https://www.taxtmi.com/caselaws?id=360627 Printed goods must be classified by their true character and applicable chapter notes, not by a generic paper or stationery heading. Cover pages with pictorial patterns and security numbers used after binding were treated as printed parts of books under heading 4901. Brochures and pamphlets were also classified under heading 4901 as printed matter, not Chapter 48 goods. Pre-printed bank account opening forms supplied in booklet form were accepted under heading 4911, while other pre-printed stationery such as pass books, withdrawal forms, registers and pay slips were upheld under heading 4820. The classification disputes were resolved by applying the relevant tariff entries to the specific printed goods. en-us Fri, 06 Apr 2018 00:00:00 +0530 Tue, 30 Apr 2019 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360627 Printed goods must be classified by their true character and applicable chapter notes, not by a generic paper or stationery heading. Cover pages with pictorial patterns and security numbers used after binding were treated as printed parts of books under heading 4901. Brochures and pamphlets were also classified under heading 4901 as printed matter, not Chapter 48 goods. Pre-printed bank account opening forms supplied in booklet form were accepted under heading 4911, while other pre-printed stationery such as pass books, withdrawal forms, registers and pay slips were upheld under heading 4820. The classification disputes were resolved by applying the relevant tariff entries to the specific printed goods. Case-Laws Central Excise Fri, 06 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360627