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

Follow us
add to google news


Answer Query



Company
ARTICLESHIP 30 June 2026
Article Assistant or Paid Assistant

VIKAS VERMA & CO

New Delhi

Others

View Details
Company
ARTICLESHIP 30 June 2026
Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 24 June 2026
CA Article Trainee

Rahul Dang & Associates

Pune

CA Inter

View Details
Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details
Company
ARTICLESHIP 09 June 2026
Article Trainee

Numbertree LLP

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 27 June 2026
Article

SNCO

Mumbai

CA Inter

View Details
Company
22 June 2026
Finance Manager- Chartered Accountant

Triveni Turbine Limited

Bengaluru

CA

View Details
Company
20 June 2026
Assistant Accounts Manager

Fintax Professionals

Gurgaon

CA Inter

View Details