COMMNR. OF CENTRAL EXCISE, MEERUT-II vs M/S. SUNDSTRAND FORMS P.LTD.

The Supreme Court addressed the appeal concerning the classification of carbonless paper under the Central Excise Tariff Act, 1985. It was held that carbonless paper, although an intermediate product, does not qualify as computer stationery until it undergoes further processing such as perforation and punching. The Court upheld the Tribunal's decision to set aside the Commissioner's order, emphasizing that the goods in question were chargeable to NIL rate of duty under sub-Heading Nos. 4901.90 and 4820.00 of the Tariff Act.