TMI Blog2003 (7) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : C. Satapathy, Member (T)]. This is an appeal filed by Revenue against the order of the Commissioner (Appeals) holding the impugned goods to be printed books for the purpose of Sr. No. 457 in the DEPB Schedule. 2. Shri A. Shukla, learned S.D.R, appearing for Revenue states that the impugned goods merely consist of designs pasted on different pages and do not have any relative t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or typewritten. As such, he states that the impugned goods have to be treated as printed. As regards inclusion of related text, he states that there is an introduction page which explains that the book contains designs used in textile printing, that it would be hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the criteria for a product to be called a book as given therein is met by the impugned goods. He further states that the impugned goods are suitable for binding and therefore the fact that they are not bound but are kept in a box cannot be a material fact as the Chapter Note 4(a) under Chapter 49 of the HSN includes such products in the category of books for classification under Heading 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ategorisation of the pages which can be considered to be adequate relative text considering the very nature of the product which consists of various designs. In the instant case, the pages do not appear to be in much need of elaborate text as the designs are self evident in respect of motifs and colour combinations contained in each of them. The impugned goods have been produced by a process which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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