Children's colouring books qualify as books of general interest for exemption under the tariff notification.

Children's colouring books were treated as books of general interest for exemption purposes under Notification No. 61/88. The tariff scheme and HSN classification recognised children's picture, drawing and colouring books as books under Chapter 49, and the phrase "books of general interest" was read as excluding only specialist works rather than books aimed at a particular audience. The absence of a statutory definition did not justify a restrictive interpretation. On that basis, children's colouring books qualified for the exemption, and consequential relief followed.

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Issues: Whether children's colouring books qualify as books of general interest for availing the exemption under Notification No. 61/88.

Analysis: The books were found to fall within Chapter 49 of the Central Excise Tariff, and the tariff scheme as well as the HSN showed that children's picture, drawing and colouring books are recognised as books. The expression "books of general interest" was read in contrast to specialist books, and the fact that a book is intended for a limited target group such as children does not by itself take it outside that category. The absence of a statutory definition did not justify a restrictive construction denying the exemption.

Conclusion: Children's colouring books are books of general interest and the exemption under Notification No. 61/88 is available.

Final Conclusion: The appeal succeeded and the appellant was held entitled to the exemption and consequential relief.

Ratio Decidendi: A book may be of general interest even if intended for a specific audience, provided it is not confined to a specialist readership; children's colouring books fall within that description for the purpose of the exemption.

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