Customs classification of commercial catalogues: goods not in book form stayed under Heading 4911.10, not Chapter 99.

Imported product catalogues were treated as commercial catalogues and, but for Chapter 99, would fall under Heading 4911.10 as printed matter comprising trade advertising material and commercial catalogues. Chapter 99 operates only where its special conditions are satisfied, even if another heading might otherwise apply. Heading 99.09 was held to cover commercial catalogues only when in book form, and the goods here were not in book form. The suggested distinction between trade catalogues and commercial catalogues was rejected as the terms were used interchangeably. The goods therefore remained classifiable under Heading 4911.10, and the department's appeal failed.

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Issues: Whether imported product catalogues, not in book form, were correctly classifiable under Heading 4911.10 or under Heading 99.09 in Chapter 99 of the Customs Tariff.

Analysis: The goods were catalogues containing information on products manufactured by a foreign producer and were therefore commercial catalogues. But for Chapter 99, they would fall under Heading 4911.10 as printed matter comprising trade advertising material and commercial catalogues. Chapter 99 was introduced as an addition to the Indian Customs Tariff and applies only where the goods satisfy the special condition prescribed in that chapter, even if they might otherwise be classifiable under a more specific heading. Heading 99.09 covers commercial catalogues only when they are in book form, and the goods here were not in book form. The distinction urged between trade catalogues and commercial catalogues was rejected as the terms are used interchangeably.

Conclusion: The goods were not classifiable under Heading 99.09 and remained classifiable under Heading 4911.10; the department's appeal failed.

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