https://www.taxtmi.com/caselaws?id=86642 Children's colouring books were treated as books of general interest for exemption purposes under Notification No. 61/88. The tariff scheme and HSN classification recognised children's picture, drawing and colouring books as books under Chapter 49, and the phrase "books of general interest" was read as excluding only specialist works rather than books aimed at a particular audience. The absence of a statutory definition did not justify a restrictive interpretation. On that basis, children's colouring books qualified for the exemption, and consequential relief followed. en-us Wed, 19 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 12:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86642 Children's colouring books were treated as books of general interest for exemption purposes under Notification No. 61/88. The tariff scheme and HSN classification recognised children's picture, drawing and colouring books as books under Chapter 49, and the phrase "books of general interest" was read as excluding only specialist works rather than books aimed at a particular audience. The absence of a statutory definition did not justify a restrictive interpretation. On that basis, children's colouring books qualified for the exemption, and consequential relief followed. Case-Laws Central Excise Wed, 19 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86642