2013 (11) TMI 886

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.... for the Respondent. ORDER The appellant imported a telegraphic message addressed to "Mahatma Gandhi, New Delhi" with certain scribbling in hand on the message. The year of the message is not clear from the document. The item was declared as "One printed/handwritten letter of Mahatma Gandhi" and its value was declared as US$ 2,074. The appellant claimed classification of the goods under Cust....

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....nt submits that New Delhi telegraphic office which delivered the message came into existence only in the year 1931. So the message is of a year after 1931 that is it is less than 100 years old is not an antiquity which is classifiable under heading 9706. 3. No manuscript which is less than 75 years old can be considered as an antiquity in view of the definition at 2(1)(a)(II) of the Antiquities....

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...."historical interest" in Customs Act, Customs Tariff Act or Import Policy. Neither is the expression defined in Antiquities and Art Treasures Act, 1972. This Act only uses the expression to give an inclusive definition of antiquity. Antiquity is defined to include any manuscript of historical value which has been in existence for more than 75 years. This definition cannot be interpreted to mean th....