1989 (9) TMI 122

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..... article Rate of Duty Standard Preferential Areas 49.01    Printed books, brochuers, leaflets  and similar printed matter,  whether or not in single sheets.       4901.10 -In single whether or folded.  Other: Free  . .   4901.91 - Dictionaries and encyclopedias,  and serial instalments thereof. Free . .   4901.99 - Other Free  . .   97.06 9706.00 Antiques of an age exceeding one hundred years. 100%  . .     2. It is not in dispute that the books which the petitioner intends to import and which are mentioned at Annexure-E to the petition are more than one hundred years old. These books are not yet imported .....

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..... refore, it is not possible to uphold the wide contention that the printed books can never be antiques even after an age exceeding 100 years. Whether a particular book falls within Heading No. 97.06 or Heading No. 49.01 is a matter which is primarily required to be adjudicated by the authorities under the Act in the first instance where evidence can be led and appreciation can be made about the nature and character of the book; how it is treated by the persons dealing in the same, its price and the special value or antique value attached to the book if any. It is not possible to decide the question academically and in abstract that all printed books including hundred years old books are included in tariff entry No. 49.01 and excluded from ta .....

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..... ll have to be decided with reference to the facts and evidence concerning the said book. Such question cannot be decided at this stage in an academic fashion when there is no actual import and when there is no evidence about any particular book. As and when there is such import, the question will have to be first adjudicated by the Customs Authorities, at which stage, the petitioner would be entitled to raise all contentions which are raised in the petition and such other contentions as he maybe advised, including one that in the alternative, the book would be covered by the Heading 97.05 or any other Entry. 5. In view of the aforesaid discussion, we do not find that there is any case made out for interference at this stage by the High Cou .....

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