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of <h1>Children's colouring books deemed books of general interest eligible for exemption under Notification No. 61/88.</h1> The Tribunal ruled in favor of the appellants, determining that children's colouring books should be considered books of general interest and are eligible ... Books - Children’s colouring books are books of general interest Issues:- Interpretation of Notification No. 61/88 regarding exemption for specified paper used for printing books.- Determining whether children's colouring books qualify as books of general interest under the notification.Analysis:The appeal in this case revolves around the interpretation of Notification No. 61/88, specifically concerning the eligibility for exemption of a certain type of paper used for printing books. The lower authority denied the exemption, stating that children's colouring books do not fall under the category of books of general interest as per the notification. The lower authority emphasized that books of general interest should hold universal appeal and not be limited to a specific group of specialists. However, the appellant argued that children's books, including colouring books, should be considered books of general interest as they cater to the general interest of children and are not limited to a specialized group. The appellant highlighted that the Central Board of Excise and Customs' tariff advice defines books of general interest as those not limited to a small group of specialists. The appellant contended that children's books, even if targeted to a specific age group, should be deemed books of general interest and, therefore, eligible for the exemption.Upon considering the arguments presented by both parties, the Tribunal examined the definition and scope of books under Chapter 49 of the Central Excise Tariff. It noted that children's picture, drawing, or colouring books are categorized under heading 49.03, specifically compiled for children's interest, amusement, or primary education. The Tribunal observed that these books are intended for children's enjoyment and education, with pictures forming the principal interest. The Tribunal also highlighted that the Central Excise Tariff includes various types of books under different headings, indicating that children's books, including colouring books, fall within the scope of books as defined under the tariff. The Tribunal emphasized that the distinction between books of general interest and those for specialists is crucial. It clarified that books of general interest may target specific populations but still qualify as books of general interest. In this context, the Tribunal concluded that children's books, including colouring books, should be considered books of general interest and, therefore, eligible for the exemption under Notification No. 61/88. Consequently, the Tribunal allowed the appeal of the appellants, granting them the benefit of the exemption. The Tribunal directed that consequential relief in line with this decision should be provided.In summary, the judgment delves into the interpretation of the exemption notification regarding specified paper used for printing books and the classification of children's colouring books as books of general interest. The Tribunal's analysis focused on the definition and scope of books under the Central Excise Tariff, emphasizing the distinction between books for specialists and books of general interest. Ultimately, the Tribunal ruled in favor of the appellants, deeming children's books, including colouring books, as books of general interest eligible for the exemption under Notification No. 61/88.
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