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Chapter 49 : Printed books, newspapers, pictures and other products of the
printing industry; manuscripts, typescripts and plans 
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 engravings, prints or lithographs (heading No. 97.02), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading No. 97.04, antiques of an age exceeding one hundred years or 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 a computer, embossed, photographed, photocopied, thermocopied or typewritten.
3. Newspapers, 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 reproductions 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, and subsidiary to, a 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 pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading No. 49.11.
5. Subject to Note 3 to this Chapter, heading 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.
| Heading No. | Sub-heading No | Description of article | Rate of duty | |
| Standard | Preferential Areas |
|||
| (1) | (2) | (3) | (4) | (5) |
| 49.01 | Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets | |||
| 4901.10 | - In single sheets, whether or not folded | 25% | ||
| - Other: | ||||
| 4901.91 | -- Dictionaries and encyclopaedias, and serial instalments thereof | 25% | ||
| 4901.99 | --Other | 25% | ||
| 49.02 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material | |||
| 4902.10 | - Appearing at least four times a week | Free | ||
| 4902.90 | -Other | Free | ||
| 49.03 | 4903.00 | Children's picture, drawing or colouring books | 25% | |
| 49.04 | 4904.00 | Music, printed
or in manuscript, whether or not bound or illustrated |
Free | |
| 49.05 | Maps and
hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed |
|||
| 4905.10 | -Globes | Free | ||
| - Other: | ||||
| 4905.91 | --In book form | Free | ||
| 4905.99 | --Other | Free | ||
| 49.06 | 4906.00 | Plans and
drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing |
25% | |
| 49.07 | 4907.00 | Unused postage, revenue or similar stamps of current or new issue in the country to which they are destined; stamp-impressed paper; bank-notes; cheque forms; stock, share or bond certificates and similar documents of title | 25% | |
| 49.08 | Transfers (decalcomanias) | |||
| 4908.10 | - Transfers (decalcomanias), vitrifiable | 25% | ||
| 4908.90 | -Other | 25% | ||
| 49.09 . | 4909.00 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings | 25% | |
| 49.10 | 4910.00 | Calendars of any kind, printed, including calendar blocks | 25% | |
| 49.11 | Other printed matter, including printed pictures and photographs | |||
| 4911.10 | -Trade advertising material, commercial catalogues and the like | 25% | ||
| - Other: | ||||
| 4911.91 | --Pictures, designs and photographs | 25% | ||
| 4911.99 | --Other | 25% | ||
Also see Notification No. 49/96-Cus, dated 23-7-1996
