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Issues: Whether photo-copies of technical or engineering drawings were classifiable under Heading 49.01 as printed reproductions of drawings with relative text and numbered pages, or under Heading 49.11 as other printed matter or designs.
Analysis: The governing Chapter Note to Heading 49.01 covered printed reproductions of works of art or drawings with relative text put up in numbered pages suitable for binding. The expression "drawings" had to be read in the company of "works of art" and, applying noscitur a sociis, was confined to drawings in the artistic sense and not technical or engineering drawings. The requirement of relative text did not distinguish drawings with text from drawings without text in the manner suggested, and the numbering requirement had to be understood in its ordinary sense, which the imported photo-copies did not satisfy. The goods were printed matter but were not literary works, textbooks, technical publications, or books of reference. They were more akin to designs specifically covered by Heading 49.11.
Conclusion: The photo-copied technical or engineering drawings were not classifiable under Heading 49.01 and were rightly classified under Heading 49.11.
Final Conclusion: The classification adopted by the Department was upheld and the appeal failed.
Ratio Decidendi: Technical or engineering drawings, when imported as photo-copies, do not fall within the scope of Heading 49.01 if the relevant chapter note is confined by contextual interpretation to artistic drawings and the statutory conditions of relative text and numbered pages are not met.