Dinker V. Trivedi vs Assistant Collector of Customs

R.A. Mehta, J.—The petitioner is an Importer and Dealer in books and he apprehends that if and when he imports books of an age

exceeding 100 years, it would be subjected to 100% customs duty under Heading No. 97.06 of the Customs Tariff Act and would not be

classified as printed books under Heading No. 49.01 where it is duty free. The two relevant Heading reads as follows :-

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Heading No. Sub-heading Description of Rate of Duty

No. article ---------------------------

Standard Preferenitial

Areas

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49.01 Printed books,

brochures, leaflets

and similar printed

matter, whether or

not in single sheet.

4901.10 - In single sheet, Free ..

whether or not

folded.

Other :

4901.91 - Dictionaries and Free ..

encyclopedias, and

serial installments

thereof.

4901.99 - Other Free ..

97.06 9706.00 Antiques of an age 100% ..

exceeding one hundred

years.

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It is not in dispute that the book which the petitioner intends to import and which are mentioned at Annexure-E to the petition are more than one

hundred years old. These books are not yet imported. According to the petitioner, the printed books which are covered by Chapter 49 of the

Customs Tariff Act remain books for ever and they can never be called antiques even after they have becomes more than hundred years old. The

question raised by the petitioner is too general and academic and in the abstract. If any book is imported, the authority would consider the

evidence in respect of that book, its age and character and how it is treated in the trade of dealers and purchasers of such books, whether it is the

price of a book or it is the price for its antique value or special value. The petitioner has not given any particulars of the contents of those books

nor of the price of those books. In the petition, he has mentioned one book ""Views in the Himalayas"" by J. B. Frazer which he had imported

earlier. The price is not mentioned in the petition. However, orally the learned Counsel for the petitioner has stated in reply to a question from the

Court that the price was about Rs. 3 lacs. As regards the books listed in Annexure-E, no such particulars are mentioned. Some notes and rules of

interpretation contained in the Customs Tariff Act were also referred to Note 1(d) to Chapter 49 regarding printed books stated that :

This Chapter does not cover :

(d) ... antiques of an age exceeding one hundred years or other articles of Chapter 97.

Thus, it seems that Chapter 49 regarding printed books itself makes an express exception for antiques of an age exceeding 100 years. Therefore, it

is not possible to uphold the wide contention that the printed books can never be antiques even after an age exceeding 100 years. Whether a

particular book falls within Heading No. 97.06 or Heading No. 49.01 is a matter which is primarily required to be adjudicated by the authorities

under the Act in the first instance where evidence can be led and appreciation can be made about the nature and character of the book; how it is

treated by the persons dealing in the same, its price and the special value or antique value attached to the book if any. If is not possible to decide

the question academically and in abstract that all printed book including hundred years old books are included in tariff entry No. 49.01 and

excluded from tariff entry No. 97.06

In the petition, the prayer is for setting aside the communications at Annexures-B, D and F wherein it is stated that Heading No. 97.06 or 99.10

do not exclude printed books. These letter merely state and reproduce what is stated in those two Headings and bare reading of those Headings

clearly show that the printed books are not specifically excluded from the tariff entry of antiques of more than hundred years old.

The general argument that a printed book remains a book and cannot be treated as antique even after one hundred years is too wide to be

accepted. A statute, a painting, a coin, an ornament, a stamp, a weapon or any other article continues to remain that article for all times to come.

However, that article, when it becomes very old, becomes an antique and it cannot be said that such an article cannot be treated as an antique

because originally it was not an antique. An antique is originally never an antique. When it is created for the first time, it is new, and not old and

therefore, in order that a thing or an article has to be an antique, it has to become old and by the definition of antique, article which have become

hundred years old can be the subject matter of antique. Therefore, the general prayer made by the petitioner to quash and set aside the letters

wherein it is merely stated that the Heading of antique does not exclude printed books cannot be granted. The question as and when arises on

actual import of as book or books will have to be decided with reference to the facts and evidence concerning the said book. Such question

cannot be decided at this stage in an academic fashion when there is no actual import and when there is no evidence about any particular book. As

and when there is such import, the question will have to be first adjudicated by the Customs Authorities, at which stage, the petitioner would be

entitled to raise all contentions which are raised in the petition and such other contentions as he may advised, including one that in the alternative,

the book would be covered by the Heading 97.05 or any other Entry.

In view of the aforesaid discussion, we do not find that there is any case made out for interference at this stage by the High Court. Hence, this

petition is dismissed. Rule discharged.