https://www.taxtmi.com/caselaws?id=90244 Imported product catalogues were treated as commercial catalogues and, but for Chapter 99, would fall under Heading 4911.10 as printed matter comprising trade advertising material and commercial catalogues. Chapter 99 operates only where its special conditions are satisfied, even if another heading might otherwise apply. Heading 99.09 was held to cover commercial catalogues only when in book form, and the goods here were not in book form. The suggested distinction between trade catalogues and commercial catalogues was rejected as the terms were used interchangeably. The goods therefore remained classifiable under Heading 4911.10, and the department's appeal failed. en-us Tue, 29 Dec 1998 00:00:00 +0530 Tue, 04 Oct 2011 16:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90244 Imported product catalogues were treated as commercial catalogues and, but for Chapter 99, would fall under Heading 4911.10 as printed matter comprising trade advertising material and commercial catalogues. Chapter 99 operates only where its special conditions are satisfied, even if another heading might otherwise apply. Heading 99.09 was held to cover commercial catalogues only when in book form, and the goods here were not in book form. The suggested distinction between trade catalogues and commercial catalogues was rejected as the terms were used interchangeably. The goods therefore remained classifiable under Heading 4911.10, and the department's appeal failed. Case-Laws Customs Tue, 29 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90244