Circulars

195/20/96-Cx: Photo-identity cards are classifiable under sub-heading 4901 90.

141/52/95-Cx: Photo-identity cards and holograms are classifiable under sub-heading 4901 90.

11/91-Cx: Products which have a fiduciary value in excess of intrinsic value e.g. cheques, forms, stock certificates, bills of lading, documents of title rail tickets etc. are classifiable under sub-heading 4901 90. Airline tickets and embarkation/disembarkation cards (E.D. Cards), which may have ink/carbon deposited at appropriate places on reverse side, will also classifiable under sub-heading 4901 90. Continuous computer stationery, whether plain or inter-leaved with carbon and whether plain or printed with a EZR lines name or logo of company or format of bills, order forms, gate pass etc., will be classifiable under heading 4820.

21/90-Cx.4: Envelopes, Letter Cards, Post Cards etc., stamped by printing with stamps of current use will be classifiable under sub-heading 4901 90 and not under heading 4817.

9/89-Cx: Printing being incidental to the primary use of the product, printed waxed wrapping paper is not classifiable under Chapter 49 as a product of printing industry but classifiable as a converted paper under sub-heading 4811 90.

61/24/86-Cx: Printed paper board sheets of playing cards are classifiable under sub-heading 4901 90.