Printed books classification under DEPB Schedule upheld for goods containing designs, introductory text, and book particulars.

Printed designs accompanied by introductory matter and an index were treated as printed books for classification under Sr. No. 457 of the DEPB Schedule. In the absence of a definition in the Schedule, the classification exercise was guided by the HSN Explanatory Notes. The product's essential content lay in the printed designs, while the accompanying text, publisher particulars, page numbers, price and ISBN supported its character as a book. Its sale in the relevant market as books further reinforced that treatment, and the goods were classified accordingly as printed books.

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Issues: Whether the impugned goods were classifiable as printed books for the purpose of Sr. No. 457 of the DEPB Schedule.

Analysis: The classification question was decided by referring to the HSN Explanatory Notes as guidance, since the DEPB Schedule did not define printed books. The goods consisted of printed designs accompanied by introductory matter and an index correlating designs with page numbers. The explanatory text was treated as adequate in light of the nature of the product, where the designs themselves conveyed the essential content. The process of production satisfied the criteria of printing, and the goods also carried particulars such as publisher details, page numbers, price and ISBN. Their being sold as books in the relevant market further supported treatment as printed books.

Conclusion: The goods were held to be printed books and were correctly classified under Sr. No. 457 of the DEPB Schedule.

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