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TMI Blog1990 (8) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... ding 49.01 of the Customs Tariff Act, 1975, as 'printed books' against an Import Licence valid for "books & teaching aids" in terms of Para 134 of the Import & Export Policy 1985-88. The Addl. Collector of Customs, by Order dated. 04-04-1989, held that the publication cannot be treated as books for children, falling within Para 134 of the Import & Export Policy and, therefore, held that the importation was in contravention of Import Trade Control restrictions and prohibitions imposed under Section 11 of the Customs Act, 1962 and confiscated the import with option to redeem the same on payment of a fine. The Additional Collector did not enter into the arena of merits of classification under the Customs Tariff which, according to him, was wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e import trade. (2) - With effect from 1st April, 1976, the Schedule I to the Imports (Control) Order, 1955 reproduced in Appendix I-B to this Book has been revised in alignment with the First Schedule of the Customs Tariff Act, 1975 (51 of 1975). The Revised ITC Schedule contains 21 Sections sub-divided into 99 Chapters. (3) - There is now a complete co-relation between ITC Classification and ICT Classification. Both these are based on BTN Classification. (Brussels Trade Nomenclature)." He brought to our notice the finding in the order of this Tribunal dated 26-03-1990 [Order No. 178/90-NRB - M/s. Kohinoor Woollen Mills v. Collector of Customs, N. Delhi, reported in 1990 (49) E.L.T. 230 (Tri.)] that it is apparent from Para 59 of the IT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of the Bombay High Court (supra) is distinguishable from the facts of this case, inasmuch as, in that case dealing with the interpretation of milk in powder form under the Bombay Sales-Tax Act, 1959, there were no guidelines for interpretation under the Act while in the case before us, there are guidelines having legal force in the form of General Rules for Interpretation of the Schedule to the Customs Tariff Act, Section Notes and Chapter Notes. 7. Now, let us turn to the question of classification of the imported publication. We have seen the publication. It is described as "a record book which will prove of value to parents, doctors & schools as the child grows to maturity". It is meant for keeping a record of various aspects of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. The publication is a basis for a child's early years, which will be an extremely valuable permanent record for the child's future health history. It is very detailed and each parent will want to decide how much information they wish to include. It is adaptable to everyone's needs. 8. Let us examine the rival entries in the Tariff. Heading 49.01 covers printed books, brochures, leaflets and similar printed matters, whether or not in single sheets. The Explanatory Notes under this heading (which are only of persusive and not legal force) state that this heading covers virtually all publications and printed reading matter, illustrated or not, with the exception of publicity matter and products more specifically covered by other headings o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by's Nutrition", "Introduction to life & love" and "Allergies" are not, in our view determinative of classification. Also the numbering of the pages (not found in stationery items) will not ipso facto make the publication a book. Hence classification under Heading 49.01 is ruled out. 9. Let us now turn to the other rival entry i.e. Heading 48.20. It covers: registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (loose-leaf or other), interleaved carbon sets and other articles of stationery, of paper or paper-board, albums for samples or for collections and book covers, of paper or paper-board. The Explanatory Notes provide that ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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