Classification of Printed Workbooks, Exercise books etc. under erstwhile CETA 1985

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..... s/Principal Commissioners of Central Tax & Central Excise (All) Madam/ Sir, Sub: Classification of Printed Workbooks, Exercise books etc. under erstwhile CETA 1985-reg. Representations have been received from the members of the trade requesting clarification regarding classification of printed workbooks, exercise books, children's drawing book etc. The issue raised in these representations is w .....

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..... n common parlance they are more akin to handwriting "note books" for practicing rather than "work books" containing printed exercise. This definition of Exercise Books is in harmony with other items specified under Chapter Heading 4820 of erstwhile CETA, 1985 such as registers, note books, diaries, letter pads etc. where printing is incidental to their primary use i.e. writing. The fact that print .....

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..... e said goods are different from Exercise Books falling under Chapter 48 which are stationary items with blank pages with lines for writing and some time may also include printed texts for copying manually, as explained in the preceding para. Further, since printing in case of printed workbooks is not merely incidental to the primary use of the goods, such goods are classifiable under Chapter 49, i .....

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