Books of general interest exemption extends to children's colouring and drawing books under Chapter 49 classification.

Children's colouring and drawing books were treated as books of general interest for exemption purposes under Notification No. 61/88. The expression "general interest" was read in contrast to works aimed only at specialists, and the tariff and HSN classification supported the view that children's picture, drawing and colouring books fall within Chapter 49 as books. A limited readership, such as children, does not by itself remove a publication from the category of general interest if it is not confined to a specialist audience. On that basis, the exemption was available.

---

---

Issues: Whether children's colouring books and drawing books are books of general interest so as to qualify for exemption under Notification No. 61/88.

Analysis: The dispute turned on the meaning of "books of general interest" in the exemption notification. The tariff and the HSN showed that children's picture, drawing or colouring books are recognised as books within Chapter 49, and the expression "general interest" had to be understood in contrast to books meant only for specialists. A book does not cease to be of general interest merely because it is aimed at a limited category of readers, such as children, so long as it is not confined to a specialist audience.

Conclusion: Children's colouring and drawing books are books of general interest, and the benefit of Notification No. 61/88 is available; the appeal is therefore allowed.

---