https://www.taxtmi.com/caselaws?id=86648 Children's colouring and drawing books were treated as books of general interest for exemption under Notification No. 61/88 because Chapter 49 and Heading 49.03 recognised children's picture, drawing and colouring books as books, and the notification did not define "books of general interest" narrowly. The decisive distinction was between publications of general readership and specialist works, and children's colouring books were not specialist publications. The exemption was therefore available. 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=86648 Children's colouring and drawing books were treated as books of general interest for exemption under Notification No. 61/88 because Chapter 49 and Heading 49.03 recognised children's picture, drawing and colouring books as books, and the notification did not define "books of general interest" narrowly. The decisive distinction was between publications of general readership and specialist works, and children's colouring books were not specialist publications. The exemption was therefore available. Case-Laws Central Excise Wed, 19 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86648