Cc Vs. Super Book House

Cc vs Super Book House

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Nov 22, 2002

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Citation: sooperkanoon.com/29435
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: K Kumar, S T C.
Decided On: Nov 22, 2002
Subject: Customs

Case Summary

AI-generated summary - not the official court judgment text.

Customs

Key legal issue: Customs

Parties & Advocates

Appellant / Petitioner

Respondent

Super Book House

Legal References

Reported In: (2003)(107)LC44Tri(Mum.)bai

Excerpt

1. this is an appeal by the department filed against the order in appeal dtd. 25.6.1997 passed by commissioner (appeals), mumbai.2. shri m.h. shaikh, learned jdr appearing for revenue states that the impugned goods are classifiable under heading 4911 as they do not consist of any textual matter. shri j.c. patel, learned advocate for the respondents strongly urges that the impugned goods are nothing but books as these have been given isbn nos. which are only given to books.he showed a sample on which it is clearly printed that it is "a peppin press design book". he also cited the decision in the case of wilco international v. cc wherein 'jungle' was considered as a book because it was given an isbn no, 3. after hearing rival submissions and perusal of case records, we are of the opinion that the impugned goods are classifiable under heading 4901 as design books. consequently, we dismiss the appeal filed by revenue.

Full Judgment

1. This is an appeal by the department filed against the order in appeal dtd. 25.6.1997 passed by Commissioner (Appeals), Mumbai.

2. Shri M.H. Shaikh, learned JDR appearing for Revenue states that the impugned goods are classifiable under heading 4911 as they do not consist of any textual matter. Shri J.C. Patel, learned advocate for the respondents strongly urges that the impugned goods are nothing but books as these have been given ISBN Nos. which are only given to books.

He showed a sample on which it is clearly printed that it is "A Peppin Press Design Book". He also cited the decision in the case of Wilco International v. CC wherein 'Jungle' was considered as a book because it was given an ISBN No, 3. After hearing rival submissions and perusal of case records, we are of the opinion that the impugned goods are classifiable under heading 4901 as Design Books. Consequently, we dismiss the appeal filed by Revenue.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Cc vs Super Book House Same Subject Customs Same Judge K Kumar, S T C.