9911796707
TMI Blog1991 (3) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... f running Computer Sheets" imported by the appellants is eligible for exemption from auxiliary duty of customs in terms of Customs Notification No. 139/90 dated 20-3-1990. The Additional Collector of Customs, Madras, by the impugned order, has held that it is not. 3. Serial No. 23 of the abovementioned notification reads thus :- "Paper money, printed books (including covers for printed books), periodical (including newspapers), maps, charts, plans, drawings and designs, proofs, music manuscripts and illustrations specially made for binding in books." The Addl. Collector has noted in his order that the Software is "only in sheets without any serial number and not in the form of a printed book/sheets which could be considered to comprise w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be charged at 45% ad valorem denying the benefit of Notification No. 139/90. 4. We have heard Shri R. Sashidharan, Advocate, for the appellants and Shri M. Jayaraman, SDR, for the respondent-Collector. 5. The contention of the Learned Counsel, is that the subject goods are printed books. In this context, he draws our attention to statutory Note 4(c) to Chapter 49 of the Customs Tariff Schedule. This note reads :- "4. Heading No. 49.01 also covers : (a) .... .... (b) .... .... (c) Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding. ………………………" The Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks" in the form of assembled or separate sheets constituting the whole or a part of a complete work and designed for binding. If this be so and the running computer sheets can be considered as constituting a printed book for the purpose of Heading 49.01, we fail to see why it cannot be considered a printed book for the purpose of Serial No. 23 of the Notification 139/90. The expression "illustrations specially made for binding in books" occurring in the notification stands by itself and is not relatable to 'printed books' figuring therein. The term 'printed books' has not been defined in the notification and the meaning of the term has, therefore, to be derived with regard to any other aids in the Tariff Schedule and we have the aid of stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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