https://www.taxtmi.com/caselaws?id=381988 Printed stationery and allied articles bearing the name, logo, motif or other specific features of particular organisations were treated as goods of the printing industry rather than general-purpose stationery. Applying Chapter Note 12 to Chapter 48, the Tribunal noted that paper and paperboard articles printed with motifs, characters or pictorial representations not merely incidental to their primary use fall in Chapter 49. On that basis, registers, answer sheets, certificates, writing pads, books, receipts, school diaries and prospectus were classified under Chapter 49 and not Chapter 48. Because the applicable tariff rate under Chapter 49 was nil, the goods were not liable to central excise duty. en-us Mon, 28 Jan 2019 00:00:00 +0530 Sat, 22 Jun 2019 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381988 Printed stationery and allied articles bearing the name, logo, motif or other specific features of particular organisations were treated as goods of the printing industry rather than general-purpose stationery. Applying Chapter Note 12 to Chapter 48, the Tribunal noted that paper and paperboard articles printed with motifs, characters or pictorial representations not merely incidental to their primary use fall in Chapter 49. On that basis, registers, answer sheets, certificates, writing pads, books, receipts, school diaries and prospectus were classified under Chapter 49 and not Chapter 48. Because the applicable tariff rate under Chapter 49 was nil, the goods were not liable to central excise duty. Case-Laws Central Excise Mon, 28 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381988