TMI Blog2016 (9) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein the same tariff Entry No. 49.01 was interpreted in respect of predecessor Notification No. 25/95-Cus wherein the similar exemption was granted and it was held that the specification in exemption notification of books classifiable under Chapter- 49 clearly shows that it applies to books (as commonly understood) which fall for classification anywhere in chapter. Accordingly, we hold that the Id. Commissioner has erred in holding that encyclopedia and dictionaries will not fall in the Tariff heading No. 49.01 for the purpose of exemption under the notification No. 21/2002-Cus. Thus, the demand of ₹ 94,69,300/- is set aside. We, further, hold that no case of any suppression or any misstatement on the part of the appellant is made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant had contested the Show Cause Notice and vide the impugned order passed by Id. Commissioner, the proposed demand was confirmed with interest. Further, penalty was also imposed of ₹ 1,93,68,482/- under Section 11 AC of the Act. 4. The Ida Counsel for the appellant, Mr. B.L. Narasimhan, has urged that the demand of duty on encyclopedia and dictionaries is fully unsustainable in view of the Serial No. 160 of Notification No. 21/2002-Cus, which prescribes nil rate of Customs duty for printed books, including covers of printed books and also printed manuals (including those in loose leaf form with binder) falling under chapter 49 of CETA. Therefore, even if the encyclopedia and dictionaries are classified under sub heading 490 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) The exemption that we are concerned herewith is books classifiable under Chapter 39, of the tariff. That is what the entry in the notification says. We have already held that, for the purpose of classification in the publication under consideration is not a printed book that is to say, it is not classifiable under Heading 49.01. This is, however, very different from saying that it is not a book. It is, undoubtedly, what a layman would understand a book. It is a collection of printed pages securely fastened and bound with covers on either end. We have already noted that but for the provisions of note 5 to Chapter 49 the publication would merit classification as a book. Books of various kinds are classifiable under different headings of Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Further, the demand of ₹ 98,72,182/- on the clearances of catalogues, brochures, posters, labels, Address/year book etc., the Id. Counsel states that the Commissioner's order on facts, is perverse and cryptic. Even though the appellants have vehemently disputed the classification adopted by Revenue in reply to the Show Cause Notice, which have been noted by the Commissioner, but the Id. Commissioner has erred in observing in his order that the appellants have not disputed the classification as proposed in the Show Cause Notice. Thus, the impugned order is perverse on the facts on record. Further, the Ida Commissioners finding on the alternate submissions as regards the benefits of Notification No. 13/98-CE or Notification No, 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .), held exemption notification- conditions thereto are to be strictly complied with for availing its benefit. Condition of filing declaration/undertaking under exemption notification is not merely procedural and hence exemption to be denied for non-observance of said conditions. 8. Having considered the rival contentions, we find that the Tariff heading 49.01, includes printed books, newspapers, brochures and other products of the printing industry, typed manuscripts and plans. We further observe with this Tribunal in Tata Press Ltd. Vs. CC - 2001 (136) ELT 1420 (Tri.-DB), wherein the same tariff Entry No. 49.01 was interpreted in respect of predecessor Notification No. 25/95-Cus wherein the similar exemption was granted and it was held ..... X X X X Extracts X X X X X X X X Extracts X X X X
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