https://www.taxtmi.com/caselaws?id=86643 Children's colouring books were treated as books of general interest for purposes of Notification No. 61/88 because the expression was not defined in the notification and had to be read in contrast to books meant only for specialists. Their intended audience of children did not, by itself, exclude them from that category, so long as they otherwise answered the tariff description of books under Chapter 49. The exemption was therefore available to the children's colouring books. 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=86643 Children's colouring books were treated as books of general interest for purposes of Notification No. 61/88 because the expression was not defined in the notification and had to be read in contrast to books meant only for specialists. Their intended audience of children did not, by itself, exclude them from that category, so long as they otherwise answered the tariff description of books under Chapter 49. The exemption was therefore available to the children's colouring books. Case-Laws Central Excise Wed, 19 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86643