TaxTMI 
TaxTMI 
1991 (1) TMI 245
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....tem 49.01 of ICT as claimed by the appellants or under Heading 48.01/21(1) of ICT as it was held by the Department. 3. The appellants imported 16 packages of printed aptitude Test Booklets (titled "Differential Test Battery"), under OGL (vide Item 5 of List No. 7 of Appx. 6 of the Policy of 1985-88) valued at Rs. 61,239/-. The appellants filed a bill of entry declaring the said goods as falling under Heading 49.01 of ICT which covers 'printed books' etc. as they were free of customs duty. The Deputy Collector of Customs, Air Cargo, Bombay who adjudicated the proceedings negatived the contentions of the appellants and held that item imported is in the nature of exercise book meant for manuscript writing by students, the item cannot be consi....
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....ritten but it is not so. Exercise book is available in all stationery shops and there is no integral connection between one sheet and another. These booklets are not available in the stationery shops and further these imported test booklets are printed material designed for a specific purpose and also, unlike items of stationery, the booklets are the work of a particular 'author' and protected by copyright. He drew our attention to the meanings of 'Stationery book' and booklets as given in the Concise Oxford Dictionary and Webster Dictionary and pointed out that stationery is of universal use for diverse purposes whereas the goods imported by the appellants were books/booklets meant for aptitude test which would fall under Chapter 49.01 of ....
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....14 of C.T.A. in the impugned order as against 48.18 of CCN Notes. He argued that Note Book is a special type of exercise book and Note book is inclusive of an account book which is having printed material as defined in Shorter Oxford English Dictionary (1985 Edition with Correction - Volume 2) and Lexicon Webster Dictionary Volume-1 Page 649. He said that this can be considered as a special type of Note book and not available in stationery stores and it is not the criterion for the purpose of classification relying upon the ratio of the decision in the case of Simmonds Marshal Ltd. v. M.R. Baralikar, Assistant Collector of Central Excise, Pune & Others [1985 (22) E.L.T. 378]. 6. In reply, Sri D.B. Engineer submitted that appellants have no....
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.... the entries in the Customs Tariff and they are reproduced as under :- "48.01/21 Paper and paperboard, all sorts, whether in rolls, sheets or cut to size or shape (including cellulose wadding, composite paper or paperboard and impregnated, coated, corrugated, embossed, perforated, surface coloured or decorated, ruled or printed paper or paperboard); filter blocks, slabs and plates of paper pulp, stationery made of paper or paperboard; articles not elsewhere specified, of paper, paperboard, paper pulp or cellulose wadding (1) Not elsewhere specified 100% ------------------------------- ------------------------------- 49.01 Printed books, booklets, brochures, pamphlets and leaflets. Free 49.02 Newspapers, journals and periodicals,....