https://www.taxtmi.com/caselaws?id=94210 Bound, booklet-form printed products intended to convey personal greetings are classifiable as greetings cards under Heading 49.09, not as books under Heading 49.01, because their essential character and intended use are for greeting another person rather than reading for literary satisfaction. The presence of pages, artwork, or an ISBN does not change that classification, and Chapter Note 4(a) to Chapter 49 does not assist where the goods fall within a different category of printed works. A penalty was considered unsustainable where the importer declared the goods as books under a bona fide belief, even though the goods remained liable to confiscation for lack of the required import licence. en-us Fri, 16 Apr 1999 00:00:00 +0530 Sat, 19 Nov 2011 18:03:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94210 Bound, booklet-form printed products intended to convey personal greetings are classifiable as greetings cards under Heading 49.09, not as books under Heading 49.01, because their essential character and intended use are for greeting another person rather than reading for literary satisfaction. The presence of pages, artwork, or an ISBN does not change that classification, and Chapter Note 4(a) to Chapter 49 does not assist where the goods fall within a different category of printed works. A penalty was considered unsustainable where the importer declared the goods as books under a bona fide belief, even though the goods remained liable to confiscation for lack of the required import licence. Case-Laws Customs Fri, 16 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94210