1983 (9) TMI 292

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....K. Chandramouli, SDR, for the Respondent. ORDER The appellants imported 24,500 copies of printed matter titled "NEWS BULLETIN". It contained highlights of the Second International Metronidazole Conference Anaerobic Infection held between April 25-27, 1979. It was assessed to Customs duty under Heading 49.08/11 of the Customs Tariff Act, 1975. The appellants sought re-assessment at lower rat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nder which the drug Metronidazole was marketed by the appellants, was nowhere mentioned in the News Bulletin. They also stated that this drug was manufactured by a few other manufacturers also, besides the appellants. In reply to a query from the Bench, the appellants stated that the Second Geneva Conference in question was arranged by the appellants. They also stated that the News Bulletin in que....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and periodicals, which are published at regular interval, alone are covered by Heading 49.02. Since the subject News Bulletin was an ad hoc publication brought out specifically to highlight the proceedings of a particular conference, it cannot obviously be classified under Heading 49.02. We also find stated in the heading of the subject News Bulletin that it was "published as a Professional Servi....