1989 (9) TMI 122

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.... No. Sub-heading No. Description of article Rate of Duty Standard Preferential Areas 49.01    Printed books, brochuers, leaflets  and similar printed matter,  whether or not in single sheets.       4901.10 -In single whether or folded.  Other: Free  . .   4901.91 - Dictionaries and encyclopedias,  and serial instalments thereof. Free . .   4901.99 - Other Free  . .   97.06 9706.00 Antiques of an age exceeding one hundred years. 100%  . .     2. It is not in dispute that the books which the petitioner intends to import and which are ment....

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....er 49 regarding printed books itself makes an express exception for antiques of an age exceeding 100 years. Therefore, it is not possible to uphold the wide contention that the printed books can never be antiques even after an age exceeding 100 years. Whether a particular book falls within Heading No. 97.06 or Heading No. 49.01 is a matter which is primarily required to be adjudicated by the authorities under the Act in the first instance where evidence can be led and appreciation can be made about the nature and character of the book; how it is treated by the persons dealing in the same, its price and the special value or antique value attached to the book if any. It is not possible to decide the question academically and in abstract that ....