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Issues:
Classification of imported "Yellow Pages" for customs duty assessment under Heading 4901.10 or 4911.10, applicability of exemption from duty under Notification 25/95, classification as a commercial catalogue under Heading 99.09, availability of benefit of notification for printed books under Chapter 49. Classification Issue: The appeal involved the classification of "Yellow Pages" imported by the appellant for customs duty assessment. The appellant claimed exemption under Entry 10 of Notification 25/95, classifying the goods under Heading 4901.10. However, the Custom House contended that "Yellow Pages" were not books but paid advertisements, classifying them under Heading 4911.10. The Commissioner upheld this classification, denying the benefit of the notification, ordering confiscation, and imposing a penalty. Content Analysis: The contents of the "Yellow Pages" were examined, revealing an alphabetical list of individuals and companies with paid advertisements. Previous legal precedents, including a Supreme Court case, distinguished "Yellow Pages" as a buyer's guide or trade directory, not a telephone directory. The Commissioner based the classification on Note 5 to Chapter 49, excluding publications primarily devoted to advertising from Heading 49.01, applying Heading 49.11 instead. Legal Precedents: The appellant referenced a Tribunal decision in Parasrampuria Synthetics Ltd., arguing for classification under Heading 49.01 based on specific interpretative rules. However, the Tribunal emphasized the application of Note 5 in this case, leading to classification under Heading 4911.10 due to the nature of the publication as paid advertising. Commercial Catalogue Issue: Another contention was the classification of the goods as a commercial catalogue under Heading 99.09, citing the Blue Star Ltd. v. CC case. The Tribunal analyzed the definition of "catalogue" from various dictionaries, emphasizing that "Yellow Pages" did not align with the typical understanding of a catalogue listing items for sale. Benefit of Notification: The appellant argued for the availability of the notification benefit for printed books under Chapter 49, despite misclassification. The Tribunal clarified that the exemption applied to books classifiable under Chapter 49, not just Heading 49.01, encompassing various types of printed matter recognized as books within Chapter 49. Consequently, the benefit of the notification was extended to the imported goods, justifying the appeal's allowance and setting aside the impugned order. In conclusion, the Tribunal allowed the appeal, setting aside the Commissioner's order regarding the classification and duty assessment of the imported "Yellow Pages."
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