TMI Blog1995 (5) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... ods imported are software in print media, not containing any textual matter and correctly classifiable under Heading 4911.99 leviable to duty at 65% basic plus 45% auxiliary with nil Additional duty. The respondents filed an appeal before the Collector (Appeals) who, in her order in appeal dated 24-6-1993, has held that the item imported is an installation and user guide for early consignments of oracle software imported and it is a operation system and specific components of a set of manuals, containing textual matter and allowed the appeal for reassessment of the goods under Heading 4901.10 duty free without the benefit of Customs Notification 95/92. Hence, this appeal by the Revenue. 2. We have heard Shri Bhansali, learned SDR for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tents, running page numbers of different chapters clearly show that the manual is a book. In the alternative, the importer submits that Heading 49.01 covers brochures, leaflets and similar printed matter. The term `brochure is defined in the Concise Oxford Dictionary, as `a pamphlet or leaflet, especially one giving descriptive information . Moreover the word `similar qualifies all the proceeding articles namely, printed books, brochures, leaflets. The preface to the manual shows that information therein includes - - architecture of the ORACLE RDBMS under IRIX; - procedure for installing the ORACLE RDBMS (the first time and subsequently). The following conventions are observed in the manual :- Key names : Key names appear in ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... books), periodical (including newspapers) maps, charts, plans, drawings and designs, proofs, music manuscripts and illustrations specially made for binding in books . The importer submits that the goods in question are books and therefore, fall within the ambit of this notification and no auxiliary duty is chargeable. The goods contain a textual matter containing specific information. For a publication to be considered as a book, there is no requirement that it must be usable by public at large. Most of the technical books can be used by technical people only. Here also, anyone who wants to use the software already imported can use this manual. There is also no requirement that a book should contain a text of any particular kind. The nat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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