9911796707
TMI Blog2001 (6) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... e parent Organisation in UK to be supplied free of charge, claiming classification under Heading 4901.99 read with Notification 25/1995 at NIL rate. The Authorities below assessed the goods under 4911.10 and demanded duty which was paid under protest. The present appeal is against this classification, of the Lower Authorities. 2. We have heard both and find - (a) The entity under dispute, is in the form of a paper back bound book form titled "The World of RCI Holidays." On perusal of the same it is found to be for a particular year. [The sample produced by the Advocate is for the year 1994/95 consisting of pages 1 to 372 (including the covers)]. On the Cover Inner page is index having the Contents : Listed wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay resorts especially in various countries and the arrangements which exist and the advantages that can be accrued for banking holidays for various places. The publication indicates that even though in a number of cases, their holiday resorts are not completed at the same are advertised in the publication. For it to be a mere directory, it should have the details of only those resorts which exist at present, prima facie publishing the details of resorts which are under process of construction becomes more in the nature of publicity. For mere a directory, this type of offer need not be made. The Original Authority has also rightly pointed out that the publication gives informations as to how to become a member and various types of advantages ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est in their products, staff journals normally having circulation only within the industrial, etc., organizations concerned and periodicals such as fashion magazines which may be issued by a trade or an association for publicity purposes. Parts of large works (such as books of reference) sometimes published in weekly, fortnightly, etc., instalments over a limited and predetermined period are not regarded as periodicals but are classified in Heading 49.01.] Supplements such as pictures, patterns etc., issued with newspapers or periodicals and normally sold therewith, are regarded as forming part of the publication. Waste paper consisting of old newspapers, journals or periodicals falls in Heading 47.07." &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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