Children's colouring books qualify as books of general interest, making the exemption under Notification No. 61/88 available.

Children's colouring and drawing books were treated as books of general interest for exemption under Notification No. 61/88 because Chapter 49 and Heading 49.03 recognised children's picture, drawing and colouring books as books, and the notification did not define "books of general interest" narrowly. The decisive distinction was between publications of general readership and specialist works, and children's colouring books were not specialist publications. The exemption was therefore available.

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

Analysis: The books in question fell within Chapter 49 of the Central Excise Tariff, and the tariff scheme, including Heading 49.03, recognised children's picture, drawing or colouring books as books. The expression "books of general interest" was not defined in the notification, and the mere fact that a book was intended for children or for a targeted segment did not take it outside that description. The relevant distinction was between books of general interest and books confined to specialists, and children's colouring books were not specialist publications.

Conclusion: The children's colouring books were books of general interest and the benefit of Notification No. 61/88 was available; the appeal was therefore allowed.

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