1997 (3) TMI 228

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... colouring books. The learned lower authority in para 4.2 of his order has held as under : The next question is whether children s colouring books can be considered as books of general interest but there is no definition for books of general interest in the Notification. However it appears that the books of general interest will have to be the ones which by themselves hold a general interest to all Sections of a literate society. In the instant case, it could not be said that the colouring books by themselves have any general interest. At best they induce the children of certain age group to do some work, i.e. to colour on them and after that colouring only the question of interest if any in the books arises, since the books have pictoria .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ooks which can be termed to be of general interest. He has pointed out that the learned lower authority himself has stated in his findings that there is no definition of books of general interest. He has however referred to the tariff advice of the Central Board of Excise and Customs wherein the scope of books of general interest has been elaborated and it has been stated therein that this is a book which is not limited in appeal only to a small group of specialist. He has pleaded admittedly that children s books cannot be considered as books for small group of specialist. These books intended for general interest of the children. He has pleaded that there are books which are targeted to certain population groups and which are not in the na .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pal interest and are not subsidiary to the text (see Note 6 to this Chapter). This category includes, for example, pictorial alphabet books and books of the kind in which the sense of stories is conveyed by a series of episodal pictures accompanied by captions or summary narratives related to the individual pictures. It does not include books, even profusely illustrated, written in the form of continuous narratives with illustrations of selected episodes. These fall in heading 49.01. The books of this heading may be printed on paper, textile, etc., and include children s rag books. A child s picture book incorporating stand-up or movable figures also falls in this heading but if the article is essentially a toy it is excluded (Cha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X