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 under OGL, he ordered for confiscation of the said goods. However, he gave an option to redeem the goods on payment of fine of Rs. 60,000/-. This order was confirmed by the Collector of Customs (Appeals). Hence, this issue.

4. Shri D.B. Engineer, learned Sr. Advocate, appearing for the appellants, demonstrated the samples of imported material and pointing out the literature supplied by the supplier in respect of imported item submitted that the said goods were not stationery for general use but were educational booklets meant for aptitude test. Each booklet consisted of 5 printed aptitude test (General Ability - 3 Tests Verbal, numerical and perpetual mechanical ability 1 test and speed 1 test). The Test Booklets constitute a series and have a meaning and use as a complete unit. The sheets are inter-linked not only with one another but also with the "Administrative Manual" on which the tests are based on the "Notes on the Interpretation of the Test Profiles", according to which the appraisal of the performance is made. He said that there is a fundamental distinction between exercise books and the said test booklets imported by the appellants. The item in question cannot be considered to be an exercise book meant for manuscript. Neither this was an exercise book nor a manuscript. Manuscript refers to something written or typewritten but it is not so. Exercise book is available in all stationery shops and there is no integral connection between one sheet and another. These booklets are not available in the stationery shops and further these imported test booklets are printed material designed for a specific purpose and also, unlike items of stationery, the booklets are the work of a particular 'author' and protected by copyright. He drew our attention to the meanings of 'Stationery book' and booklets as given in the Concise Oxford Dictionary and Webster Dictionary and pointed out that stationery is of universal use for diverse purposes whereas the goods imported by the appellants were books/booklets meant for aptitude test which would fall under Chapter 49.01 of Customs Tariff. He said that in the absence of the terms 'stationery' and booklets in the Statute, it is permissible to refer to the dictionary meaning as it was held by the Supreme Court in the case of Star Paper Mills Ltd. v. Collector of Central Excise [MANU/SC/0342/1989 : 1989 (43) ELT 178 (SC)]. It was also contended by him that the item in question clearly falls under the specific description of the Tariff Item 49.01 and according to Rule 3(a) of the Interpretation of Rules, specific description shall be preferred to the heading providing a general description.

5. On the other hand Shri L.C. Chakravorthy, learned J.D.R. for the revenue, while justifying the action of the Department in classifyi