TMI Blog1989 (11) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... ollector and the Collector (Appeals), rejecting the appellant s claim for reassessment under Heading 49.03 as Children s picture, drawing or colouring books . C/Appeal No. 2703/88-C has been filed against the order of the Collector (Appeals), classifying the import under Tariff sub-heading 4911.99. 4. The 3rd consignment was classified by the Assistant Collector under sub-heading 8524.21, while the Collector (Appeals) re-classified them under heading 8524.90 as other recorded phenomena . C/Appeal No. 187/89 - has been preferred against this order of the Collector (Appeals). 5. Shri Devan Parikh, learned Counsel for the appellant states that the product is a collection of educational visual cards, which can be termed, flash cards , containing a pictorial depiction in alphabetical order. Each card contains a magnetic tape running along the length of the card in a line below the picture and lettering and when inserted in the recorder, it becomes an audio-visual card. The product is of high educational value and it is the picture and letters/words/sentences on it that give the card its inherent character. According to him, the presence of magnetic tape does not in any way alter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned SDR for the Department, contends that the attraction of the product is the voice and not the picture and that it is a Talking Box according to the product catalogue itself. Placing reliance on Rule 3(b) of the Interpretative Rules, he urges that, as it is the audio effect which gives the product its essential character, it has been correctly classified under sub-heading 8524.90. 9. We have heard the arguments advanced by both sides and carefully considered the submissions. 10. The question for decision is the classification of the goods imported. In this connection, it would be relevant to set out the rival entries in the Customs Tariff: 49.01 : Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets 49.03 : Children s picture, drawing or colouring books 49.11 : Other printed matter, including printed pictures and photographs 4911.99 Other 85.24 : Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ristics. The cards pictorially depict scenes or colourful objects which draw the attention of children. In each card, there is a literary text to suit the pictorial content. At the lower end of the card is a piece of audio-tape which is pasted on it. The moment such a card is inserted in the recorder the machine gets automatically activated and it reads out the literary text written as the card passes through it. The child obviously gets attracted to the colourful appearance of the card and at the same time, there is amusement value of replacing the cards in the machine one by one. Such a product is of high educational value, contributing to a great extent to the child s learning. It is an invaluable teaching aid. The intrinsic value of the card lies in the picture depicted on it as well as the alphabet or word or sentence written thereon. Even in the absence of the audio-tape, the card would have intrinsic educative value. On the other hand, a card with no picture or lettering but with only an audio-tape thereon would be of no value at all. 14. The product catalogues describe the goods imported as audio-visual learning cards in different series containing numerous of books a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the text . However, he has ruled out classification under Heading 49.03 for the sole reason that the goods are not compiled in book form. We see great force in the contention of the Counsel for the appellant that this reasoning is wrong. Even loose sheets of paper are recognised by trade and commerce to be books . Books could even be in the form of sheets or literary texts, each sheet having a continuous link with the other. The goods imported are recognised as books in the international market (they have come into the Indian market for the first time and hence trade understanding has not yet been created in India). The appellant s suppliers have described the goods in their pamphlets as books . The word Bk (book) is found on the cards. The fact that books can be in loose sheets of paper is also borne out by Chapter Note 4 to Chapter 49 which reads as follows :- 4. Heading No. 49.01 also covers: (a) A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes; (b) A pictorial supplement accompanying, and subsidiary to, a bound volume; and ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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