Printed books classification for colour reference publications with textile swatches upheld for customs exemption.

Imported colour reference publications with printed matter and pasted textile swatches retained the essential character of books because the printed content was substantial, the swatches formed an integral part of the publications, and ISBN numbers on some items supported book classification. The presence of pasted samples did not alter their character as printed books, and the third item was similarly treated consistently. The goods were therefore eligible for exemption under Notification No. 21/2002-Cus.

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Issues: Whether the imported colour reference publications containing printed matter with pasted textile swatches were classifiable as printed books and entitled to exemption under Notification No. 21/2002-Cus.

Analysis: The imported items contained introductory text and printed matter on every page, with textile chips or swatches pasted to the sheets and identified by printed names and codes. The presence of pasted samples did not change the essential character of the goods, because the textile pieces formed an integral part of the publications and the printed content remained substantial. The existence of ISBN numbers for some of the items also supported their treatment as books. The similar nature of the third item showed no basis for different treatment.

Conclusion: The goods were correctly treated as printed books and were eligible for exemption under Notification No. 21/2002-Cus.

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