1990 (8) TMI 244 - AT - Customs

Summary

Issues:
Classification of the publication "Our Baby's First Seven Years" under the Customs Tariff Act.

Detailed Analysis:

Issue 1: Classification under Customs Tariff Act
The appellants imported the publication and sought clearance under Heading 49.01 as 'printed books.' The Additional Collector of Customs held that the publication did not qualify as books for children under Import & Export Policy, leading to confiscation. The Tribunal reversed this decision, stating the publication was a valid book under the ITC Policy. The Assistant Collector classified it under Heading 4820.10/49.11, while the Collector of Customs (Appeals) categorized it under Heading 48.20 as "diaries and similar articles."

Issue 2: Binding Nature of Tribunal's Decision
The appellants argued that the Tribunal's decision on the publication being a book for ITC purposes should bind the classification under the Customs Tariff Act. However, the Tribunal clarified that Import Trade Control classification does not bind Customs Tariff classification. The Tribunal emphasized the legal guidelines present in the Customs Tariff Act for interpretation, distinguishing it from fiscal legislation cases cited by the appellants.

Issue 3: Examination of the Publication
The publication "Our Baby's First Seven Years" was analyzed, revealing its detailed contents related to a child's growth and development up to age seven. The publication included sections for recording milestones, family details, medical records, and personal habits. The Tribunal compared the publication's content with the entries under Heading 49.01 and Heading 48.20 of the Customs Tariff Act.

Conclusion
After a thorough examination, the Tribunal ruled that the publication did not qualify as a printed book under Heading 49.01 due to the absence of essential textual material. Instead, it was deemed an article similar to a diary falling under Heading 48.20. The Tribunal upheld the impugned order, dismissing the appeal based on the classification analysis under the Customs Tariff Act.