Notes:
- 1.
- This Chapter does not cover:
(a) Photographic negatives or positives on transparent bases (Chapter 37);
(b) Maps, plans or globes, in relief, whether or not printed (heading No. 90.23);
(c) Playing cards or other goods of Chapter 95; or
(d) Original engraving, prints or lithographs (heading No.97.02); postage or revenue stamps, stamp post marks first-day covers, postal stationery or the like of heading No. 97.04, antiques of an age exceeding one hundred years of other articles of Chapter 97.
- 2.
- For the purposes of Chapter 49, the term "printed" also means reproduced by means of a duplicating machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, themocopied or typewritten.
- 3.
- Newspaper, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading No. 49.01, whether or not containing advertising material.
- 4.
- Heading No. 49.01 also covers:
(a) A collection of printed reproduction of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;
(b) A pictorial supplement accompanying, a subsidiary to, and bound volume; and
(c) Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding.
However, printed picture or illustrations not bearing a text, whether in the in the form of signature or separate sheets, fall in heading No. 49.11.
- 5.
- Subject to Note 3 to this Chapter, headings No. 49.01 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets,
leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in heading No. 49.11
- 6.
- For the purposes of heading No. 49.03, the expression "children"s picture books" means books for children in which the pictures form the principal interest and the text is subsidiary.
(Above Chapter Note has been amended vide BUDGET 2001-2002)