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Classification of goods as printed books for DEPB Schedule under Sr. No. 457. Analysis: The appeal was filed by Revenue challenging the Commissioner (Appeals) order classifying the impugned goods as printed books for the purpose of Sr. No. 457 in the DEPB Schedule. The Revenue argued that the goods were merely designs pasted on pages without relative texts or binding, thus not meeting the criteria of a printed book. They also contended that the allocation of an ISBN No. alone does not qualify the goods as printed books. On the other hand, the respondent's consultant explained that the designs on the pages were printed pictures obtained through scanning and reproduction on high-quality paper. Referring to Chapter Note 2 of Chapter 49 of the HSN, it was argued that the term "printed" includes various reproduction methods, making the impugned goods qualify as printed. The respondent highlighted the presence of an introduction page, index, publisher details, and other relevant information, indicating the nature of the designs and their suitability for textile printing. The consultant also referenced a Supreme Court decision to support the classification of the goods as printed books. Upon review and considering both sides' arguments, the Tribunal examined whether the impugned goods could be classified as printed books under Sr. No. 457 of the DEPB Schedule. While the DEPB Schedule lacked a specific definition of printed books, the Tribunal relied on the Explanatory Note to HSN and relevant case law for guidance. It was noted that the impugned goods contained some explanatory text, an index categorizing the designs, and essential details like publisher information and ISBN No. The Tribunal observed that the nature of the product, consisting of self-evident designs, did not require elaborate text. The goods were produced through a printing process, met the criteria of printing, and were marketed as books abroad. Despite the wider coverage of Heading 49.01 of the HSN, encompassing other products, the Tribunal concluded that the impugned goods qualified as printed books based on the Explanatory Notes. Consequently, the Commissioner (Appeals) decision to classify the goods as printed books under Sr. No. 457 of the DEPB Schedule was upheld, and the Department's appeal was dismissed.
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