G.A. Brahma Deva, Memer (J)

1. This is an appeal preferred against the Order-in-appeal No. 2574/86/BCH dated 23-12-1986 passed by the Collector of Customs (Appeals), Bombay.

2. The point of dispute in the present case is whether 'Printed Aptitude Test booklets' are classifiable under Tariff Item 49.01 of ICT as claimed by the appellants or under Heading 48.01/21(1) of ICT as it was held by the Department.

3. The appellants imported 16 packages of printed aptitude Test booklets (titled "Differential Test Battery"), under OGL (vide Item 5 of List No. 7 of Appx. 6 of the Policy of 1985-88) valued at Rs. 61,239/-. The appellants filed a bill of entry declaring the said goods as falling under Heading 49.01 of ICT which covers 'printed books' etc. as they were free of customs duty. The Deputy Collector of Customs, Air Cargo, Bombay who adjudicated the proceedings negatived the contentions of the appellants and held that item imported is in the nature of exercise book meant for manuscript writing by students, the item cannot be considered as 'books' under Tariff Item 49.01 but as stationery material classifiable under Tariff Item 48.01/21(1) of ICT. Since the goods were not covered unde