1998 (12) TMI 227

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..... the Respondent. [Order per : Gowri Shankar, Member (T)]. - M/s. Blue Star Limited imported a consignment which on examination was found to be catalogues of products manufactured by Amersham International plc of the United Kingdom and claimed classification under Heading 98.09 (sic). The Assistant Collector noted that the goods should appropriately be classified under Heading 4911.10. On appeal .....

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..... provides that it should be taken to apply to goods which satisfy the condition prescribed therein even though they may be covered by a more specific heading elsewhere in the schedule. Heading 99.09 is for commercial catalogue in book form. Therefore a catalogue which would normally be classifiable under Heading 4911.10 would be classifiable under this heading provided it will be in book form. The .....

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..... e free of duty. Every item that falls for classification under this chapter will necessarily merit classification in some other chapter. Chapter 99, in other words, does not carve out, except with regard to the goods the form of or condition which is specified therein, any separate tariff heading. It only provides for classification of goods satisfying a particular condition (in this case being in .....

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