https://www.taxtmi.com/caselaws?id=86649 Children's colouring books were treated as books of general interest for purposes of Notification No. 61/88 because the term was not defined in the notification and had to be read as excluding only books confined to specialist audiences. The relevant HSN heading in Chapter 49 expressly covered children's picture, drawing and colouring books, supporting the conclusion that a publication does not lose general-interest status merely because it is directed to children. On that basis, the notification benefit was available to the children's colouring books and the issue was decided in favour of the assessee. 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=86649 Children's colouring books were treated as books of general interest for purposes of Notification No. 61/88 because the term was not defined in the notification and had to be read as excluding only books confined to specialist audiences. The relevant HSN heading in Chapter 49 expressly covered children's picture, drawing and colouring books, supporting the conclusion that a publication does not lose general-interest status merely because it is directed to children. On that basis, the notification benefit was available to the children's colouring books and the issue was decided in favour of the assessee. Case-Laws Central Excise Wed, 19 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86649