Custom tariff act diff between 4901 & 4904


This query is : Resolved 

Avatar

Querist : Anonymous

Profile Image
Querist : Anonymous (Querist)
24 June 2012 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


25 June 2012 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,


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro



Answer Query



Company
17 September 2026
Chartered Accountant

Dass Gupta & Associates

Gurgaon

CA

View Details
Company
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER

Anupam Parashar & Co.

Ghaziabad

CA Final

View Details
Company
ARTICLESHIP 18 September 2026
Industrial Trainee

Twenty Point Nine Five Ventures Private Limited

Noida

CA Inter

View Details
Company
19 September 2026
CA/Semi-CA/BCom

Pravin Sarvaiya

Mumbai

CA Inter

View Details
Company
28 August 2026
Assistant Manager

NRS AND ASSOCIATES

Kozhikode

CA Inter

View Details
Company
ARTICLESHIP 15 September 2026
Freelance Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
28 August 2026
Audit Manager

K A R M & CO

Mumbai

CMA

View Details
Company
ARTICLESHIP 01 September 2026
Article Assistant

SGNG & Associates

New Delhi

CA Inter

View Details