F. No. 61/24/86-CX.2 Dated 27-6-1986

Doubts raised by Collector of Central Excise regarding classification of printed paper board sheets of playing cards under Chapter 49.- A doubt has been raised as to whether ‘printed paper boards sheets’ of playing cards are classifiable under Chapter 49 or 95.

2. The matter has been examined and it is clarified that ‘printed paper board sheets’ of playing cards are classifiable under sub-heading No. 4901.90.