9911796707
TMI Blog1998 (10) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... stationery) required for use in computer printer peripherial units and also rulled papers. Both these items are known as articles of stationery. For the above purposes, off-set printing machineries are installed in the appellant s factory. 1.2. The appellant purchases duty paid paper from the market and manufacture, by carrying out printing processes with the aid of the printing machineries, printed computer stationery (Manifold business forms) and rulled papers which are both of them articles of stationery. Printing is a predominant process carried out by the appellant. 1.3. On or about 15-10-1989, the appellant filed a classification covering the above articles in general claiming their classification under Heading 4820.00 of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tended that the said item should be classified under sub-heading 4901.90 as a product of printing industry on the ground that printing carried out on bought out paper is made primarily for use of the goods and not is incidental use. Further these items are printed for specific customers and for specific purposes. The perforations carried out do not alter, modify or change the basic character of the item as being continuous printed stationery. 1.8. Regarding rulled papers, it may be stated that initially plain paper is purchased from the market and, thereafter printing on rulling of lines is carried out thereon with the help of appellant s machines. 1.9. The basic character of the bought out paper continues to be the same after printin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n mentioned that the paper which is used for the computer is covered under this Heading. On the contrary it is mentioned that loose sheets of exercise papers and other writing papers including perforated sheets for loose leaf books, fall generally in Heading 4823. 2.2. It is well known that computer stationery comes in the form of rolls and are generally continuous sheets of paper apart from being perforated at edges. 2.3. The Board in October, 1991 reconsidered the issue of a classification of continuous computer stationery and decided that continuous computer stationery whether plain or interleaved with carbon and whether plain or printed with EZR lines name or Logo of Company or format bills, gate pass etc. will be classifiable und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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