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Issues: Whether children's colouring books qualify as books of general interest so as to avail the benefit of Notification No. 61/88.
Analysis: Books and picture books are covered within Chapter 49 of the Central Excise Tariff framework, and the scope of "books of general interest" is to be understood in contrast to books meant only for specialists. The fact that a book is intended for a limited segment of readers does not, by itself, take it outside the category of books of general interest. Children's colouring and drawing books are compiled for the interest or amusement of children and remain books, not merely items outside the exemption entry. Since the notification does not define the expression in a restrictive manner, such books can fall within its ambit.
Conclusion: Children's colouring books are books of general interest and the exemption under Notification No. 61/88 is available.
Ratio Decidendi: A book does not cease to be a book of general interest merely because it is aimed at a particular class of readers, unless it is confined to specialist interest.
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