9911796707
TMI Blog1991 (8) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... ) and hence the import is not allowed. The Additional Collector has held that this item is classifiable under Chapter Heading 9503.90 of the Customs Tariff Act, 1975. The goods were ordered confiscation but allowed redemption on payment of fine ofRs. 1.40 lacs and also on payment of appropriate duty under the aforesaid Chapter Heading of the Customs Tariff. The personal penalty of Rs. 35,000/- has also been imposed, if the goods are cleared on payment of duty for home consumption. 2. The Additional Collector in the said order also permitted re-export of the goods on payment of reshipment fine of Rs. 35,000/- and in the case of such a reshipment personal penalty was only Rs. 15,000/-. 3. Shri J.C. Patel, the Ld. Advocate on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant had placed the order for this book at the London International Book Fair. (b) Letter from the suppliers to show that they are only traders of books and not manufacturers of toys and the item is a book and has got the ISBN No. 3/89-268-057-4. ISBN is the abbreviation for the International Standard Book Number. In this context he also produced a letter from the ISBN agency. (c) He also referred to the catalogue covering this item to show that it is only listed as a children book in the catalogue. He also referred to the various certificates from the book sellers to show that such press model picture books (including this one) are dealt with by the book sellers as books and not as toys. In the context of these evidences he plea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are required to pay duty as per the classification held by the Additional Collector. Apparently they have not chosen to challenge this part of the order; because they are not interested in clearing the goods for home consumption. In any case, if they choose to clear the goods for home consumption whatever be the findings of this Bench on ITC classification, that would not alter the decision of the Additional Collector with regard to the classification, since that is not the issue considered in this appeal before us nor it is a matter challenged before us. Only on this specific understanding as indicated by the Learned Advocate, we proceed to consider this appeal. When the matter involves in consideration of the liability of the item to conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for rejection of the item as above on this ground does not appeal to us. The other objection is that these are for recreational purposes and not for educational purpose. Even this criterion does not appeal to us because of the fact that there are many books meant for recreational purposes like fictions. They may have or may not have an educational value. Hence the safe and sound method for identification is the trade parlance. Whether the item is recognised as a book or recognised as a toy? When the evidences cited before us clearly indicate that item is recognised as a book and these evidences are not rebutted by the Department, we hold the issue in favour of the appellants. Accordingly we allow their request for reshipment of the books w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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