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Central Excise - Highlights / Catch Notes

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Classification - printed Sheets of paper/paper board - to be ...

Central Excise

October 1, 2016

Classification - printed Sheets of paper/paper board - to be classified under CETH 4901.90/4911 99 90 as per respondent and not under CETH 4819 as contended by the Revenue - AT

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  1. Classification of goods - manifold business forms including printed/ blank continuous computer stationery forms and printed cut sheet forms - goods are required to be...

  2. Classification of goods - kraft paper made honeycomb boards - The kraft paper honeycomb board or paper honeycomb board is classified under the heading 48089000.

  3. Classification of goods - printing ‘duplex board and kraft paper’ - by virtue of Chapter Note 12 to Chapter 48, these items will fall in Chapter 49 being goods of printing industry

  4. Classification of goods - printed paper boards (wrappers) - classifiable as ‘products of printing industry’ under SH 4901.90 - AT

  5. Exemption from GST - supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc., using his own paper and ink - Printing of test...

  6. Classification of goods - clearances of printed base papers/printed decorative paper in rolls - the most appropriate Central Excise Tariff Heading shall be 49119990

  7. Classification of supply - Lab Manual comprising bulk of instructional /educational printed material - ‘Lab Manual’ is primarily a printed book in the major part with a...

  8. Classification of supply - activity of printing of Question Paper, OMR Sheets, Answer Sheets, Marks sheets, Certificate, and other documents related/ required by the...

  9. Classification of goods - Organic Composite Solvents - no grounds to classify the said goods manufactured by respondent as Motor Spirit - goods to be classified under...

  10. Classification of goods - coated paper of three varieties i.e. Coated Front, Coated Back and Coated front and back sides - CETH 4809 is a more specific entry for the...

 

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