https://www.taxtmi.com/caselaws?id=785526 Printed RTC forms prepared on supplied watermarked paper bearing the Government of Karnataka logo were treated as classifiable under Chapter sub-heading 4901 99 00, because the operative feature was the printed article and the applicable tariff guidance, chapter notes and interpretative rules pointed to Chapter 49 rather than Chapter 48. The Revenue's reliance on the Karnataka High Court ruling on pattadar pass book-cum-title deed was rejected as factually distinguishable, since the present goods were not in book form and stood on a different footing for tariff classification. The result was nil rate of duty, and the demand under Chapter sub-heading 4820 40 00 was held unsustainable. en-us Fri, 16 Jan 2026 00:00:00 +0530 Tue, 27 Jan 2026 07:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785526 Printed RTC forms prepared on supplied watermarked paper bearing the Government of Karnataka logo were treated as classifiable under Chapter sub-heading 4901 99 00, because the operative feature was the printed article and the applicable tariff guidance, chapter notes and interpretative rules pointed to Chapter 49 rather than Chapter 48. The Revenue's reliance on the Karnataka High Court ruling on pattadar pass book-cum-title deed was rejected as factually distinguishable, since the present goods were not in book form and stood on a different footing for tariff classification. The result was nil rate of duty, and the demand under Chapter sub-heading 4820 40 00 was held unsustainable. Case-Laws Central Excise Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785526