https://www.taxtmi.com/caselaws?id=99566 An imported bound annual booklet containing resort details, membership information, photographs, offers and promotional content was held not to be an alphabetically arranged directory and not sustained as publicity material. Applying the Harmonised System distinction between directories, publicity publications and journals or periodicals, the publication was treated as closer to a journal or promotional publication meant for a restricted audience and promoting the organisation's interests. Heading 4911.10 was rejected, the claim under Heading 4901.99 was also rejected, and the matter was remitted for fresh determination of the correct tariff heading under Heading 4902.90 after notice and hearing. en-us Fri, 29 Jun 2001 00:00:00 +0530 Fri, 27 Jan 2012 18:02:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99566 An imported bound annual booklet containing resort details, membership information, photographs, offers and promotional content was held not to be an alphabetically arranged directory and not sustained as publicity material. Applying the Harmonised System distinction between directories, publicity publications and journals or periodicals, the publication was treated as closer to a journal or promotional publication meant for a restricted audience and promoting the organisation's interests. Heading 4911.10 was rejected, the claim under Heading 4901.99 was also rejected, and the matter was remitted for fresh determination of the correct tariff heading under Heading 4902.90 after notice and hearing. Case-Laws Customs Fri, 29 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99566