Does Excise Act levy excise duty on Books

Hai friendz

Im having a doubt that whether there is excise duty on Books. But ruling in a case law says there is no Excise duty on Paper whether prinrting of white paper or polishing.

So plz reply my question

Replies (1)

Printed Books are classifiable under tariff item 4901 10 10. The Tariff rate of duty is NIL.

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