https://www.taxtmi.com/caselaws?id=787347 Chapter Note 14 controls classification of printed paper products under heading 4820 where the goods are intended for further printing or writing, while Chapter Note 12 places printed paper goods in Chapter 49 when the printing is not merely incidental to their primary use. On that basis, bank passbooks and university answer booklets are classifiable under Chapter sub-heading 4820, whereas the remaining printed forms and similar items fall under Chapter sub-heading 4901/4911. Paper scrap generated as end-cuttings during manufacture of these articles is not separately dutiable on these facts. en-us Fri, 30 Jan 2026 00:00:00 +0530 Mon, 02 Mar 2026 13:00:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787347 Chapter Note 14 controls classification of printed paper products under heading 4820 where the goods are intended for further printing or writing, while Chapter Note 12 places printed paper goods in Chapter 49 when the printing is not merely incidental to their primary use. On that basis, bank passbooks and university answer booklets are classifiable under Chapter sub-heading 4820, whereas the remaining printed forms and similar items fall under Chapter sub-heading 4901/4911. Paper scrap generated as end-cuttings during manufacture of these articles is not separately dutiable on these facts. Case-Laws Central Excise Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787347