Departmental Clarifications
Children's picture, drawing or colouring books exempted under Notification No. 139/90-Cus. as printed books. - Madras Customs House Public Notice No. 77/91, dated March, 1991.
Globes are not treatable as maps for the purposes of exemption under Notification No. 105/89. - Madras Customs House Public Notice No. 45/90, dated 18-1-1990.