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Issues:
Classification of imported printed aptitude test booklets under Tariff Item 49.01 of ICT or Heading 48.01/21(1) of ICT. Detailed Analysis: The appeal was against the Order-in-Appeal passed by the Collector of Customs (Appeals), Bombay, regarding the classification of imported printed aptitude test booklets. The dispute was whether the booklets fell under Tariff Item 49.01 as claimed by the appellants or under Heading 48.01/21(1) as held by the Department. The Deputy Collector classified the booklets as stationery material under Tariff Item 48.01/21(1) and ordered confiscation. The appellants argued that the booklets were educational in nature, not stationery, and should be classified under Tariff Item 49.01. They emphasized the distinction between exercise books and the imported booklets, highlighting the educational purpose and copyright protection of the booklets. The Department justified the classification under Heading 48.01/21(1) based on the booklets' potential use as exercise/answer books. They argued that the term "stationery" should be interpreted broadly, considering international standards. They also referenced CCN Explanatory Note 48.18 to support their classification. The appellants refuted these claims, stating that the booklets were not mere answer books and should not be classified as stationery. They pointed out errors in the impugned order's reference to Tariff Item 48.14 instead of 48.18 and disagreed with the classification as a note book. The Tribunal analyzed both entries in the Customs Tariff, noting that Tariff Entry 48.01/21 covers general paper products, while Chapter 49 specifically covers printed books, booklets, brochures, pamphlets, and leaflets. After examining the booklets and submissions, the Tribunal agreed with the appellants that the booklets were educational printed material, not stationery. They found that the specific description under Tariff Entry 49.01 aligned with the booklets' nature and held that specific description should prevail over general headings. Citing a previous case, the Tribunal confirmed that even sheets with a continuous link could be classified as books under Chapter 49. Consequently, the Tribunal classified the imported booklets as printed books under Heading 49.01. In conclusion, the appeal was allowed, and the imported printed aptitude test booklets were classified under Tariff Item 49.01 as printed books, granting consequential relief to the appellants.
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