2016 (9) TMI 323

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..... importance having regard to the use of the work books (which has sought to be treated as exercise books), i.e., education. In case the classification of these articles is in SH4820, the manufacturers/printers would have to pay duty which would be collected ultimately from the consumers, i.e., the students. In these circumstances, we hereby direct the CBEC to consider all aspects of the matter. Th .....

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..... r 49 of the Central Excise Tariff Act. Learned counsel submits that the work books in question are used in the Sarv Shiksha Abhiyan as a basic tool for education widely by the students and the teaching community alike. The petitioner s grievance is that the Kanpur Commissionerate is now proceeding on the footing that the said work books are appropriately classifiable as exercise books in Chapte .....

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..... tion of goods and products that is to be adopted by various adjudicating authority such as Commissioners etc. The representation facially shows that there seems to be some dissonance between various Commissionerate. According to the petitioner, the Kanpur Commissionerate is the only in entire country which says that the goods are classifiable in Chapter 48 whereas in reality they are classifiable .....

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