K.S. Venkataramani, Member (T)

1. This appeal is directed against the order of Collector of Customs (Appeals) Bombay issued on 28-2-1989 by which he had rejected the appellant's appeal against the order dated 6-1-1989 passed by the Assistant Collector of Customs, Air Cargo, Bombay. The appellants herein filed a BUI of Entry on 3-12-1988 for the clearance of a consignment described in the Bill of Entry and the related invoice as technical documentation valued at Rs. 90,755/- GIF for which assessment was claimed under Heading 4901.99 of Customs Tariff Act, 1975 which covers printed books, brochures, leaflets and similar printed matter, whether or not in single sheets, under which there is Nil rate of duty. The Custom House on examination of the goods found that the goods were in the nature of documents in loose pages without numbers but put up in loose leaf binders, and it was also found that they were described as technical documents. Therefore, the Custom House proposed to classify the goods under Heading 4911.99 which covers "Other printed matter, including printed pictures and photographs" for which the rate of duty is 100%. On consideration of the appellant's representation dated 29-12-1988 thereon, the Assistant Collector passed the Assessment Order dated 6-1-1989 stating that the goods are technical documents in loose leaves without serial numbers but kept in loose leaf binders and that the binders did not have any index, a common title or any of the attributes which would classify it as a book, and on this basis confirmed the classification under Heading 4911.99. The appellants filed an appeal before the Collector (Appeals) who observed in the impugned order that the fact that the technical documentation is not a book by itself would not exclude it from being classified under Heading 4901.99. The Collector (Appeals) on a perusal of the sample, and on going through its contents, concluded that it was more in the nature of trade catalogue than scientific or literary document relating to exclusive know-how of the product, and, the Collector (Appeals) referred to the Explanatory Notes to Harmonised Commodity Description and Coding System (HCN) under Heading 49.11 indicating inclusion of trade catalogue of all kinds therein, and, on this basis, confirmed classification of the goods under that heading.

2. Shri P.R. Dastidar, the learned consultant appearing for the appellants submitted that the Collector (Appeals) while holding that the goods namely, technical documentation cannot be excluded from Heading 49.01 merely because they are not books, had yet erroneously come to the conclusion that the goods imported is trade catalogue. He pointed out that even the Assistant Collector's finding was that these are technical documentation. The learned consultant referred to the licence agreement with the US collaborators M/s. Croda Inks Corporation to show that what has been imported is technical manuals about the product in terms of the agreement on technical know-how, and this, according to the appellants, cannot be called trade catalogue. The goods as technical documentation in loose leaf binders is fully covered by the ambit of Heading 49.01 of Customs Tariff Act.

3. Shri Chandrasekaran, the learned SDR contended that the Collector (Appeals) order was essentially one which confirms the classification adopted by the Assistant Collector showing how Heading 49.11-CTA is attracted for the imported goods and as such there was no infirmity.

4. We have carefully considered the submissions made by both the parties herein and have perused the records. Representative samples from the imported consignment was also produced before us which we have perused. We find that the Assistant Collector had found that Heading 49.01 was inapplicable only on the ground that the goods did not have the attributes of books. But he did say that goods are technical documents in loose leaf kept in binders and hence classifiable under Heading 49.11-CTA. However