R. A. MEHTA, J. ( 1 ) THE petitioner is an Importer and Dealer in books and be apprehends that if and when he imports books of an ago 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 Headings read as follows: Heading Sub-Description of Rate of Duty No. heading article. Standard No. Preferential Areas. 49. 01 Printed books brouchers leaflets and similar printed matter whether or not in single sheets. 4901. 1 In single sheets whether Free . . . or not folded Other 4901. 91 Dictionaries and encyclopaedias and serial instalments thereof. Free . . . 4901. 99 Other Free . . . 97. 06 Antiques of an ago exceeding 9706 one hundred years. 100% . . . ( 2 ) IT is not in dispute that the books which the petitioner intends to import and which are mentioned at Annexure E to the petition are more that 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 become 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 into age and character and how it is treated in the trade of dealers and purchaser 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 these 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. 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 states that: 1 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 matters an express exception for antiques of an age exceeding 100 years. before 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 ant the special value or antique value attached to the book if any. It is not possible to decide the question academically and in abstract that all printed books including hundred years old books are included in tariff Entry No. 49. 01 and excluded from tariff Entry No. 97. 06. ( 3 ) IN the petition the prayer is for setting aside the communications at Annexure B D and F wherein it is stated that Heading No. 97. 06 or 99. 10 do not exclude printed books. These letters merely state and reproduce what is stated in those two Headings and a 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. ( 4 ) 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 statue a painting a coin an ornament a stamp a weapon or any other article continues to remain that article for all times to come. ( 4 ) 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 statue 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 a article has to be an antique it has to become old and by the definition of antique articles 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 a 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 books As and when there is such import the question will have to be first adjudicated by the Customs Authorities at which state the petitioner would be entitled to raise all contentions which are raised in the petition and such other contentions as he may he advised including one that in the alternative the book would be covered by the Heading 97. 05 or any other Entry. ( 5 ) IN view of the aforesaid discussion we do not and that there is any case made out for interference at this stage h the High Court. Hence this petition is dismissed. Rule discharged. Petition Allowed. .