Circular No. 21/90-CX.4 Dated 11-7-1990

Classification of Envelops, Post Cards, Letter Cards etc., stamped by printing with stamps - Clarification regarding.- 1. Doubts have been raised regarding the correct classification of Envelops, Post Cards, Letter Cards etc., stamped by printing with stamps by the India Security Press.

2. Prior to introduction of Central Excise Tariff Act, 1985, such item were classified as products of Printing Industry under erstwhile Tariff Item No. 68. On introduction of Central Excise Tariff Act, 1985 from 28-2-1986, a doubt arose regarding the classification of such products whether they will be covered under Chapter 48 (under sub-heading 4818.90 before alignment of Chapter 48 with HSN and under Heading 48.17 after alignment).

3. The matter has been examined by the Board and in view of the essential character being derived from printing it has been decided that Envelopes, Letter Cards, Post Cards etc., stamped by printing with stamps of current use will not be covered under Heading 4817, but will be covered under sub-heading 4901.90.

4. Field formations and Trade may be suitably informed.

5. All pending assessments may be finalised accordingly.

[F.No. 61/21/90-CX.4]