TaxTMI 
TaxTMI 
2001 (7) TMI 615
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....ommercial distribution in this country. In the bill of entry filed for their clearance, the appellant classified the goods under Heading 4901.10 of the tariff and claimed the exemption from duty contained in Entry 10 of the Table to Notification 25/95. 2. The Custom House took the view that the "Yellow Pages" was not a book classifiable under Heading 4901 but a list of paid advertisements classifiable under Heading 4911.10, and that therefore the benefit would not be available. It appears that the department took the view that clause (d) of Section 111 of the Act would also apply, although whether this was communicated to the importer is debatable, apparently having waived issue of written notice, was heard by the Commissioner. In h....
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....Supreme Court was that the "Yellow Pages" was not a telephone directory but a "compilation of advertisements, given by businessmen, traders and professionals and it is a buyers guide/trade directory, and its character and function is different from the telephone directory." The Court accepted this contention. It noticed that paid advertising was not in the nature of service rendered by the MTNL, and the Yellow Pages of the telephone directory published by the MTNL could not be the part of its public telephone service. It concluded "We, therefore, hold that the Nigam/Union of India cannot restrain the appellant from publishing "Tata Press Yellow Pages" comprising paid advertisements from businessmen, traders and professionals." 5. It....
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.... the more specific description of the goods, and was applicable. 7. Now it will be clear, that the Tribunal in that case was not concerned with the application of Note 5 to Chapter 49. The publication that it was concerned to be satisfied what would normally be expected of a book, that it contains text or graphic material bound to cover in the front and back side and pages serially numbered. We daresay that, but for the presence of Note 5, the goods imported by the appellant before us would be entitled to classification under Heading 49.01. It cannot be disputed by the appellant that it is nothing other than a collection of paid advertising. This is in fact the main stand urged before the Supreme Court and one, which the Court accep....
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.... Oxford Dictionary : "A complete list of items arranged in alphabetical or other systematic order. A publication containing details of items for sale." 10. The Yellow Pages that we are concerned with cannot, by any stretch of imagination, be described as a list of items. It contains an alphabetical list of persons, either individual, or association of individuals, such as companies partnership firms, etc. It would be absurd to describe these as items. It is a directory of persons or the advertising the goods or services offered by them. The claim that such a publication is a catalogue, which is a list of enumerated objects is clearly unacceptable. 11. It is next contended that notwithstanding the classification of the com....
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....erent headings of Chapter 49, even if they are not classifiable under sub-heading 1 of that Chapter. Children's picture, drawing or colour books are classifiable under Heading 49.03. A book containing sheets of music is classified under Heading 49.04. An Atlas which is a collection of printed maps in book form classifiable under Heading 49.05. The notification exempts, not just books under Heading 49.01 but books classifiable under Chapter 49. It would therefore be available to any kind of printed matter recognisable as a book wherever it falls for classification in Chapter 49. It would be a different matter if the notification restricted the exemption to books classifiable under heading 49.01. In that case articles which are usually unders....