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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..... .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 stationery for computers, whether single ply or inter-leaved w .....

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..... ding 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 4901.90. However, a question arises whether a blank or format of a ticke .....

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..... in Heading 4820. Consequently classification under Heading 4820 is to be preferred over the residuary Heading 4823. They would be eligible for exemption under Notification No.43/86. 4. The Board, therefore, held that - (i) Printed paper covered by Chapter 49 HSN would fall under Sub-heading 4901.90 CETA. Therefore, products which (where necessary, after completion and validation) have a fiduciary value in excess of intinsic value e.g. cheques, forms, stock certificates, bills of lading, documents of title rail tickets (whether for use on computers or others) etc. would be classified under Heading 4901.90. Airline tickets (including blanks) and embarkation/disembarkation cards (E.D. Cards), which may have ink/carbon deposited at appropri .....

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