2000(12)LCX0035
IN THE CEGAT, WEST ZONAL BENCH, MUMBAI
S/Shri Gowri Shankar, Member (T) and J.N. Srinivasa Murthy, Member (J)
COMMISSIONER OF CUS., ACC, MUMBAI
GUJARAT ALKALIES & CHEMICALS LTD.
Order No. 4417/2000-WZB/C-I, dated 21-12-2000 in Appeal No. C/1819/95-SB
CASE CITED
Parasrampuria Synthetics Ltd. v. Commissioner — 2000(05)LCX0259 Eq 2000 (119) ELT 0211 (Tri.-LB) — Followed [Para 2]
Advocated By : Shri Karnail Singh, SDR, for the Appellant.
Shri V.S. Nankani, Advocate, for the Respondent.
[Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the eligibility to the benefit of entry 12 of the Table to Notification 38/94 of the basic engineering technical documents and drawings imported by the respondent. The entry exempts from duty books classifiable under Chapter 90 of the Tariff. The Assistant Collector denied the benefit of the notification which was claimed in the bill of entry filed for their clearance. On appeal against that order, the Commissioner (Appeals) took the view that the goods were in fact books, and entitled to the benefit of the notification. This is challenged in the appeal.
2. On an issue which appears to us identical, the Larger Bench of the Tribunal, in Parasrampuria Synthitics Ltd. v. CC - 2000 (119) ELT 211, has held that the drawings, designs, plans, etc., imported by Parasrampuria Synthetics Limited from its German collaborator were books classifiable under Heading 49.01 and entitled to the exemption under Serial No. 10 of Notification 25/95.
3. The departmental representative refers to paragraph 22 of the Assistant Collector’s order. He has said that on examination, he has found the goods to be nothing but printed matter, mainly large sized sheets with borders at the edge, prints and diagrams on the obverse kept in folders. The counsel for the respondent says that the Commissioner (Appeals) on his examination of the goods has found them to be books.
4. What is produced before us as sample consists of various sheets of printed paper containing either written material or drawings bound in a metal clip binding with covers on either side. The material basically conforms to the description of a book contained in the tariff. The goods have been classifiable under Heading 49.01 of the Tariff. This heading is for printed book and other similar material, brochures, leaflets and similar printed products whether or not in single sheet. The article before us is roughly about 300 pages and so cannot be considered a brochure or leaflet or similar printed material. The classification arrived at strongly suggests it to be book. Taking into account these facts and applying the ratio of the larger bench decision, we see no reason to interfere.
5. Appeal dismissed.