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2013 (1) TMI 175 - CESTAT MUMBAIImport of printed material from USA - technical books relating to subject of textile colour designing/matching - classified under heading 49011010 or 49019900 - exemption notification no. 21/2002 denied as goods under importation were not in the nature of printed books - Held that:- Perusing the samples of the items imported both color passport and F+H color planner have introductory text and all pages have printed material on them including rectangular strips/chips of color of textile material. Obviously, a textile material cannot be printed on a paper and has to be pasted. Further, below every textile chip the color name and code is printed. Merely because the textile material occupies more space it cannot be stated that they are not books. As both color passport and colour planner bear ISBN numbers, which is also indicative that they are in the nature of books. Similarly, in the case of VCP Fall 2010, the product is very similar to colour passport and colour planner, the only difference being it does not have a ISBN number. It has printed matter on paper on every page and, therefore, no different treatment to the said items is to be given - in favour of assessee.
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