TMI Blog1999 (4) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... ding 49.01 exempted by Notification 36/96. Books are classifiable under Heading 49.09 and imported under the Open General Licence. The Custom House did not accept the contention that the goods were books. It noted that the printing on them indicated them to be used as greetings. Notice was therefore issued proposing classification of these goods under Heading 49.09 for the purpose of ITC, proposing their confiscation in the absence of a licence and proposing imposition of penalty. In reply, the importer contended that the goods were books. The Assistant Commissioner did not accept this contention. He said that the importer had accepted that the goods were greetings in nature . He ordered confiscation of the goods with option to redemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 or 30 pages can not result in their not being considered as book. He relies upon the provisions of the Harmonised Commodity Description and Coding System, 1996 in support of this contention. 4. Advocate for the respondent says that the goods contain literary and artistic material which is far beyond what would be required in and accepted from the mere greetings card and giving them which can be given only by books. He relies upon Chapter Note IVA to Chapter 49 of the tariff. He emphasises the presence of the ISBN number on the books and cites decision of the Tribunal in Wilco International v. C.C.E. - 1993 (63) E.L.T. 391 (sic) in support. 5. We have seen the two samples of the product in question. Each of these contains in addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... postcard may be in book form shows that cards to be classified under Heading 49.09. It is not essential that it should consist only of a card, unfolded or folded as was contended by the Advocate for the respondent. The goods can be classifiable under this heading even if they comprise a booklet. From the description that we have attempted of these products, it is difficult to think of the goods as being books classifiable under Heading 49.01. If the question is posed as to whether a person will buy them for reading the material contained in them for his own satisfaction or whether he will only buy them in order to send them to someone else, the answer clearly would be the latter. A person would buy such a product in order to send them to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks and not toys. Only one of the presence of the ISBN number. Apparently the decision shows that a letter was produced from the ISBN. We do not know what are the contents of that letter. The decision will have to be limited to the facts of that case. 9. It follows from the above that the goods in question are classifiable both with regard to tariff as well as the Import Policy which is aligned to the tariff under Heading 49.09 as greetings card. Hence the Commissioner (Appeals) order classifying them as books is set aside. 10. Since they require a licence for importation, the order of the Assistant Commissioner confiscating them and of his order classifying them for purpose of tariff under Heading 49.09 is restored. However, we accept t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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