https://www.taxtmi.com/caselaws?id=767796 CESTAT New Delhi ruled on classification of student almanacs, teacher planners, diaries, workbooks, calendars, note-pads and scrap books. The tribunal held that student almanacs and teacher planners are classifiable under Chapter 48 as articles of paper, not Chapter 49, since 90% space remains blank for writing purposes despite containing school-specific information. The exemption for waste and scrap was denied as dutiable goods were manufactured. However, the extended period of limitation was rejected due to lack of evidence showing intent to evade duty or suppress facts. Penalties under Rule 26 on the director were set aside as conditions weren't met. Appeal dismissed. en-us Mon, 24 Mar 2025 00:00:00 +0530 Wed, 26 Mar 2025 06:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767796 CESTAT New Delhi ruled on classification of student almanacs, teacher planners, diaries, workbooks, calendars, note-pads and scrap books. The tribunal held that student almanacs and teacher planners are classifiable under Chapter 48 as articles of paper, not Chapter 49, since 90% space remains blank for writing purposes despite containing school-specific information. The exemption for waste and scrap was denied as dutiable goods were manufactured. However, the extended period of limitation was rejected due to lack of evidence showing intent to evade duty or suppress facts. Penalties under Rule 26 on the director were set aside as conditions weren't met. Appeal dismissed. Case-Laws Central Excise Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767796