9911796707
TMI Blog1983 (9) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. ORDER The appellants imported 24,500 copies of printed matter titled "NEWS BULLETIN". It contained highlights of the Second International Metronidazole Conference Anaerobic Infection held between April 25-27, 1979. It was assessed to Customs duty under Heading 49.08/11 of the Customs Tariff Act, 1975. The appellants sought re-assessment at lower rates under Heading 49.02. Their claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s marketed by the appellants, was nowhere mentioned in the News Bulletin. They also stated that this drug was manufactured by a few other manufacturers also, besides the appellants. In reply to a query from the Bench, the appellants stated that the Second Geneva Conference in question was arranged by the appellants. They also stated that the News Bulletin in question was not a periodical. 3.&emsp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regular interval, alone are covered by Heading 49.02. Since the subject News Bulletin was an ad hoc publication brought out specifically to highlight the proceedings of a particular conference, it cannot obviously be classified under Heading 49.02. We also find stated in the heading of the subject News Bulletin that it was "published as a Professional Service for May & Baker Ltd." The articles co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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