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| This query is : Resolved
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Author : Anonymous
( Author )
24 June 2012
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what is the difference between the following terms?
1.HS CODE OF 4901
AND 4904
OF THE CUSTOM TARIFF ACT?
4901 books, brochures & similar printed matter
4903 children's picture, drawing or coloring books
4904 music, printed or in manuscript, bound etc or not
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RAMESH KUMAR VERMA
( Expert )
25 June 2012
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ITC CODE IS 4901 IS CONCERNED PRINTED BOOKS, BROCHURES,LEAFLETS AND SIMILAR PRINTED MATTER ,WHETHER OR NOT IN SINGLE SHEETS.
ITC CODE 4903 IS CONCERNED WITH CHILDREN PICTURES DRAWING OR COLOUR BOOKS
ON THE OTHERHAND, IN THESE ITC CODES CBEC PROVIDE EXEMPTION OF ACD ON ITC CODE 4901 VIDE NOTIFICATION NO. 20/06 DTD 01.03.2006
ON ITC CODE 4903 EXEMPTION IS AVAILABLE ON CBEC NOTIFICATION NO.21/02 DTD 21.03.2002.
ON ITC CODE 4904IS AVALIABLE ACD EXEMPTION VIDE CUSTOM NOTIFICATION NO. 20/06 DTD 01.03.2006
REGARDS,
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