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Central Excise - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Classification of goods - printed computer stationery - items do ...

Central Excise

May 5, 2018

Classification of goods - printed computer stationery - items do not fall under Chapter 48.20 but would only fall under Chapter 49 - AT

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  1. 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

  2. Dispute regarding classification of pin mailer - printed continuous computer stationery - assessee contending the same to fall under Chapter 49 of the tariff whereas...

  3. Classification of goods - computer stationery and paper rolls - it is not merely the paper or stationery but the printing on it that gives it the worth, hence the...

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

  5. Classification of goods - rate of GST - HSN Code - printing of leaflets - By amendment the entry was introduced at serial no. 26 with chapter heading 9988 at sub item...

  6. Classification of goods - Continuous computer stationery in the form of Carbon Leaflet/Money Receipts - subject item reflects more a member of Chapter 49, family...

  7. Classification of goods - Folders for inserting certificates - The criteria being that all the printing or writing that is required to be done on the said cards is...

  8. Classification of goods - not a printed article - product came out of the printing industry cannot fall under the Tariff Heading 482100 but shall fall under 490190 - AT

  9. Scope of supply - supply of goods or supply of services - printing text books, Lottery tickets, stationery items for State Government - All the activities as mentioned...

  10. Classification of imported goods - Eye Tracking System - considering note 5 to chapter 90, the item deserves classification under chapter 9031 and further under its sub...

 

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