1991 (3) TMI 277

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.... in Source Code in the form of running Computer Sheets" imported by the appellants is eligible for exemption from auxiliary duty of customs in terms of Customs Notification No. 139/90 dated 20-3-1990. The Additional Collector of Customs, Madras, by the impugned order, has held that it is not. 3. Serial No. 23 of the abovementioned notification reads thus :- "Paper money, printed books (including covers for printed books), periodical (including newspapers), maps, charts, plans, drawings and designs, proofs, music manuscripts and illustrations specially made for binding in books." The Addl. Collector has noted in his order that the Software is "only in sheets without any serial number and not in the form of a printed book/sheets whic....

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....   4901.10 - Transfers (decal- comanias)       4901.20 - Maps and hydrographic or similar charts of all kinds including atlases, wall maps, topographical plans and globes, printed       4901.90 - Other.     Auxiliary duty of customs, however, was directed to be charged at 45% ad valorem denying the benefit of Notification No. 139/90. 4. We have heard Shri R. Sashidharan, Advocate, for the appellants and Shri M. Jayaraman, SDR, for the respondent-Collector. 5. The contention of the Learned Counsel, is that the subject goods are printed books. In this context, he draws our attention to statutory Note 4(c) to Chapter 49 of the Customs Tariff Schedule. Th....

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....t the Chapter Note must override the notification and for this purpose reliance was placed by him on Section 20 of the General Clauses Act. 6. We have considered the rival contentions and perused the record. It is clear that the goods fit into Chapter Note 4(c) to Chapter 49 which covers "printed parts of books" in the form of assembled or separate sheets constituting the whole or a part of a complete work and designed for binding. If this be so and the running computer sheets can be considered as constituting a printed book for the purpose of Heading 49.01, we fail to see why it cannot be considered a printed book for the purpose of Serial No. 23 of the Notification 139/90. The expression "illustrations specially made for binding in boo....