Books of general interest include children's colouring books when they are not confined to a specialist audience.

Children's colouring books were treated as books of general interest for purposes of Notification No. 61/88 because the term was not defined in the notification and had to be read as excluding only books confined to specialist audiences. The relevant HSN heading in Chapter 49 expressly covered children's picture, drawing and colouring books, supporting the conclusion that a publication does not lose general-interest status merely because it is directed to children. On that basis, the notification benefit was available to the children's colouring books and the issue was decided in favour of the assessee.

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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 books in question fell within Chapter 49 of the Central Excise Tariff, and the relevant HSN heading expressly covered children's picture, drawing or colouring books. The expression 'books of general interest' was not defined in the notification and had to be understood in contrast with books meant only for specialists. A book does not cease to be of general interest merely because its appeal is directed to a particular segment such as children, so long as it is not confined to a specialist audience. On that basis, children's colouring books were treated as books of general interest.

Conclusion: The benefit of Notification No. 61/88 was held to be available to the children's colouring books, and the issue was decided in favour of the assessee.

Ratio Decidendi: A book may qualify as a book of general interest if it is not limited to a specialist audience, and children's colouring books are not excluded from that category merely because their readership is confined to children.

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