https://www.taxtmi.com/caselaws?id=294732 Book covers that form an integral part of a printed book were classified as printed matter under Heading 4901, while fully printed electricity bills with only limited blank spaces were treated as printed forms under Heading 4911, not as stationery under Heading 4820. Waste and scrap generated during printing was held not dutiable as a separate excisable product because the assessee was not manufacturing paper or paperboard itself. The assessee was also allowed to claim SSI exemption, concessional rate and cum-duty benefit later, and reduced penalty was upheld because the records and invoices did not establish wilful suppression. en-us Fri, 20 Sep 2019 00:00:00 +0530 Fri, 30 Apr 2021 08:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294732 Book covers that form an integral part of a printed book were classified as printed matter under Heading 4901, while fully printed electricity bills with only limited blank spaces were treated as printed forms under Heading 4911, not as stationery under Heading 4820. Waste and scrap generated during printing was held not dutiable as a separate excisable product because the assessee was not manufacturing paper or paperboard itself. The assessee was also allowed to claim SSI exemption, concessional rate and cum-duty benefit later, and reduced penalty was upheld because the records and invoices did not establish wilful suppression. Case-Laws Central Excise Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294732