https://www.taxtmi.com/caselaws?id=80757 A customs tariff classification issue arose over whether the publication "Our Baby's First Seven Years" was a printed book under Heading 49.01 or a diary-like stationery article under Heading 48.20. The decisive test was its essential character and intended use: although it contained printed matter, it was designed primarily to be completed by parents and doctors with handwritten or typed entries recording a child's growth, health and family particulars. On that basis, it was treated as an article similar to a diary rather than as a book of reading matter, and the claim for nil duty as a printed book failed. en-us Mon, 20 Aug 1990 00:00:00 +0530 Mon, 20 Jun 2011 11:52:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80757 A customs tariff classification issue arose over whether the publication "Our Baby's First Seven Years" was a printed book under Heading 49.01 or a diary-like stationery article under Heading 48.20. The decisive test was its essential character and intended use: although it contained printed matter, it was designed primarily to be completed by parents and doctors with handwritten or typed entries recording a child's growth, health and family particulars. On that basis, it was treated as an article similar to a diary rather than as a book of reading matter, and the claim for nil duty as a printed book failed. Case-Laws Customs Mon, 20 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80757