Central Excise - Classification of paper printed with format of airline tickets or embarkation/dis-embarkation cards which have ink/carbon deposited at appropriate places on reverse side, and of continuous stationery for computers whether single ply, or inter-leaved with carbon, and printed - Clarif

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.... Dated 15-10-1991 [From F. No. 61/32/90-CX.4] Government of India Central Board of Excise & Customs New Delhi Subject : Central Excise - Classification of paper printed with format of airline tickets or embarkation/dis-embarkation cards which have ink/carbon deposited at appropriate places on reverse side, and of continuous stationery for computers whether single ply, or inter-leaved with carbon, and printed - Clarification regarding. Reference to Board's Circular No.39/90-CX.4, dated the 10th October, 1990 on the classification of printed continuous stationery for computers under Sub-heading 4823.90 and to say that - (i) representations continued to be received from the Trade for classification of such continuous stat....

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.... the varieties of products under dispute and observed that :- Heading 4901, being identically worded as Chapter 49 in HSN and Central Excise Tariff Act, will, in the absence of anything contrary in Chapter and Section Notes, have the same scope as Chapter 49 HSN. It will cover all articles falling in any of the Headings of Chapter 49 HSN. Therefore, products having fiduciary value in excess of the intrinsic value, like cheques, forms, bond, share certificate, stamp impressed postal stationery, documents of title, etc., will be covered by Sub-heading 4901.90, CETA. Similarly, tickets, printed circulars, letters, forms etc. which are essentially printed matter requiring filling up of only minor details, would be covered by Sub-heading 4901....