2001 (12) TMI 116

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... K.K. Usha, President]. - These appeals arise out of Order-in-Appeal No. HKS(614)CARGO/2001, dated 19-7-2001 at the instance of the Revenue and assessee respectively. The appellants in C/450/2001 imported documents termed as "JD Power Asia Pacific 2000 QS Maruti Dealer CSI Study" valued at Rs. 882488/- and filed Bill of Entry dated 22-2-2001 seeking its clearance under CTH 4901.99 and claimed bene....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... It was found that the document was a compilation of statistics based upon information gathered by an agency pursuant to query from customers and it is submitted in the form of a report for use by interested parties. On going through the contract papers and introduction of the compilation, it is found that the same is available to the subscribers on payment of certain fees. The study report is com....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the order, Revenue has filed Appeal No. C/471/2001. 3. In the light of the Supreme Court in Commissioner of Customs, New Delhi v. Parasrampuria Synthetics Ltd. [2001 (133) E.L.T. 9] we find that the authorities have come to the correct conclusion that the goods under import are not books. In the above case, the question which came up for consideration was whether "printed drawings, designs an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... find that the dictum laid down in the above decision squarely applies in the facts of the present case. We, therefore, confirm the finding in the impugned order that the goods under import are documents classifiable under CTH 4901.99. 4. As regards the appeal by the Revenue, we find no merit. The facts in the present case clearly show that there is no mis-declaration on the part of the appella....