2013 (1) TMI 175

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.... Respondent Rep by: Shri A.K. Prabhakar, AR Per: P.R. Chandrasekharan: 1. The appeal is directed against order-in-appeal no. 224/Mumbai-III/2009 dated 10.09.2009 passed by the Commissioner of Customs (Appeals), Mumbai-III. 2. The appellant, M/s Honesty Subscription Agency, imported printed materials from M/s Pantone Inc. USA, which were books relating to subject of textile colour design....

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....(vi) mentioned above. In respect of item number specified at Sl. No. (i), (ii) and (vii) he rejected the appellants claim to consider them as printed material on the ground that the major portion is in the form of small rectangular swatches of variously colored textiles pasted on white sheets and, therefore, they cannot be called as printed books. 3. As regards the VCP fall 2010 no sample was p....

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.... allowing the appeal. 5 The ld. AR appearing for the Revenue reiterates the findings of the lower authorities. 6. We have carefully considered the submissions made by both sides and we have also perused the samples of the items imported. Both color passport and F+H color planner have introductory text and all pages have printed material on them including rectangular strips/chips of color of ....