Books of general interest include children's colouring books where the publication is not limited to specialist readership.

Children's colouring books may qualify as books of general interest for exemption purposes where the term is not confined to publications for a universal readership. The Tribunal read the expression by contrast with books intended only for specialists, and noted that children's picture, drawing and colouring books are recognised as books in Chapter 49 and the HSN. A publication does not lose its character as a book of general interest merely because it is aimed at children or another defined non-specialist segment. On that basis, the exemption under Notification No. 61/88 was admissible.

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Issues: Whether children's colouring books qualify as books of general interest so as to attract the benefit of Notification No. 61/88.

Analysis: The relevant notification extended exemption to paper used for printing text books and books of general interest. The term "books of general interest" was not defined in the notification. The Tribunal noted that books, including children's picture, drawing and colouring books, are covered in Chapter 49 of the Central Excise Tariff and that the HSN recognises such books as a category of books. It held that "general interest" is to be understood as contrasted with books meant only for specialists. A book does not cease to be of general interest merely because it is aimed at a particular segment such as children. The fact that the readership is targeted does not make the publication any less a book of general interest.

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

Ratio Decidendi: Books aimed at a defined non-specialist readership may still qualify as books of general interest if they are not limited to specialist interest.

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