https://www.taxtmi.com/caselaws?id=42841 Printed books older than one hundred years are not automatically excluded from Heading 49.01; classification may instead fall under Heading 97.06 as antiques depending on the specific book's age, character, trade treatment, price, and whether it is valued as a book or for antique value. In the absence of actual import and evidence relating to any identified book, the classification dispute was treated as abstract and academic and not suitable for adjudication in writ proceedings. The customs authorities were held to be the proper forum to determine the issue first when concrete facts arise, so the challenge was dismissed as premature. en-us Thu, 14 Sep 1989 00:00:00 +0530 Mon, 14 Jun 2010 16:10:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42841 Printed books older than one hundred years are not automatically excluded from Heading 49.01; classification may instead fall under Heading 97.06 as antiques depending on the specific book's age, character, trade treatment, price, and whether it is valued as a book or for antique value. In the absence of actual import and evidence relating to any identified book, the classification dispute was treated as abstract and academic and not suitable for adjudication in writ proceedings. The customs authorities were held to be the proper forum to determine the issue first when concrete facts arise, so the challenge was dismissed as premature. Case-Laws Customs Thu, 14 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42841