https://www.taxtmi.com/caselaws?id=376087 Printed computer stationery, manifold business forms and allied goods are discussed in the context of tariff classification between Chapter 49 and Chapter 48.20 of the Central Excise Tariff Act, 1985. Relying on earlier precedents, the Tribunal treated computer-generated items such as letters, certificates and tickets as more appropriately falling under Chapter 49 where they satisfy those entries, rather than Chapter 48.20. On that basis, turnover relating to such Chapter 49 goods is to be excluded when computing eligibility for SSI exemption under Notification No. 8/2003-CX, and the matter was remanded for fresh adjudication and recalculation. Penalty was stated to be not imposable on any residual duty liability. en-us Thu, 28 Feb 2019 00:00:00 +0530 Sat, 02 Mar 2019 13:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376087 Printed computer stationery, manifold business forms and allied goods are discussed in the context of tariff classification between Chapter 49 and Chapter 48.20 of the Central Excise Tariff Act, 1985. Relying on earlier precedents, the Tribunal treated computer-generated items such as letters, certificates and tickets as more appropriately falling under Chapter 49 where they satisfy those entries, rather than Chapter 48.20. On that basis, turnover relating to such Chapter 49 goods is to be excluded when computing eligibility for SSI exemption under Notification No. 8/2003-CX, and the matter was remanded for fresh adjudication and recalculation. Penalty was stated to be not imposable on any residual duty liability. Case-Laws Central Excise Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376087