1998 (12) TMI 227

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.... S. Suman, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  M/s. Blue Star Limited imported a consignment which on examination was found to be catalogues of products manufactured by Amersham International plc of the United Kingdom and claimed classification under Heading 98.09 (sic). The Assistant Collector noted that the goods should appropriately be classified unde....

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....s Tariff. The Note to Chapter 99 provides that it should be taken to apply to goods which satisfy the condition prescribed therein even though they may be covered by a more specific heading elsewhere in the schedule. Heading 99.09 is for commercial catalogue in book form. Therefore a catalogue which would normally be classifiable under Heading 4911.10 would be classifiable under this heading provi....