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Pattadar Pass book cum title deed is appropriately classifiable under HSN 4820.

Classification of Goods — The issue before us is regarding the classification of “Pattadar Passbook cum Title Deed” -whether it is a “Document of Title” classifiable under HSN 4907 as claimed by the Appellant or it is an article of stationery classifiable under HSN 4820 as held by the Authority for Advance Ruling. Held that— The Pattadar Pass Books were given to owner-Pattadars, tenants, mortgagees, and occupants of Inam lands. The entries in the Pass Book shall be treated as sufficient evidence to grant loans without insisting on the production of copies of village revenue records. It is clear from the above provisions of law that the Pattadar Pass Book cum Title Deed only contain the information which is available in the updated Record of Rights. In other words, it is has got only evidentiary value and does not have any fiduciary value to consider it as the document of title. the Pattadar Pass Book cum Title Deed is not a document of title as claimed by the Appellant and is not classifiable under Chapter Heading 4907 of the Customs Tariff Act, The Pattadar Pass Book cum Title Deed is classifiable under Chapter heading 4820 of the Customs Tariff Act. — Manipal Technologies Limited, In Re… [2020] 21 TAXLOK.COM 150 (AAAR-Karnataka)

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