Classification of Goods — The Applicant are engaged in the business of supplying the services of printing books, magazines, calendars, diaries, bank passbooks, bank account opening forms and various other stationery items required for banking industry, educational institutions and various other customers. The applicant procured the material required for printing as per the prescribed security features and specifications. The data/content for printing provided by CCLA to the Applicant in electronic format. The Applicant printed and supplied the PPB cum TD. The Applicant sought advance ruling on the question that whether PPB cum TD is a “Document of Title” so as to classify under HSN 4907 or as a “Passbook” under HSN 4820. The Authority ruled out that the Pattadar Passbook cum Title Deed is appropriately classifiable under HSN 4820.
— Manipal Technologies Limited, In Re…  16 TAXLOK.COM 081 (AAR-Karnataka)