1997 (3) TMI 233 - AT - Central Excise

Summary

Issues:
1. Interpretation of Notification No. 61/88 regarding exemption for specific paper used for printing books.
2. Classification of children's coloring books as books of general interest.
3. Determining the scope of books of general interest under Central Excise Tariff.

Analysis:

1. The appeal concerns the interpretation of Notification No. 61/88, which provides an exemption for specific paper used for printing books. The lower authority denied the exemption to coloring books, stating they do not hold general interest and are primarily for children's activities. However, the appellant argued that children's books can be considered books of general interest, as they target a wide population group and are not limited to specialists. The Central Board of Excise and Customs' tariff advice defines general interest books as those not limited to a small group of specialists, supporting the appellant's claim.

2. The lower authority held that coloring books do not qualify as books of general interest as they primarily engage children in activities rather than reading material. However, the Central Excise Tariff includes children's picture, drawing, or coloring books under Chapter 49.03, specifying that these books are compiled for children's interest or amusement, with pictures as the main focus. The Tribunal observed that children's books, including drawing books, fall under the category of books and can be considered books of general interest, even if targeted at specific populations. Therefore, the Tribunal allowed the appeal, stating that the benefit of the exemption under Notification 61/88 applies to books held to be of general interest.

3. The Tribunal analyzed the scope of books of general interest under the Central Excise Tariff, emphasizing that such books do not have to cater to a universal audience but can target specific population segments. The distinction was made between books of general interest and those for specialists. In this case, children's books were deemed to be books of general interest, as they cater to the interest and amusement of children, as specified in the tariff. Therefore, the Tribunal concluded that the benefit of the exemption should be granted to the books in question, and the appeal was allowed accordingly.