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Issues: Whether the imported technical manuals and documentation packets were classifiable under Heading 49.01 as printed books or similar printed matter and therefore not chargeable to basic customs duty, and whether they were entitled to the benefit of Notifications No. 95/92 and No. 121/92.
Analysis: Heading 49.01 covers printed books, brochures, leaflets and similar printed matter and is treated as a preferred heading over the residuary Heading 49.11. The manuals contained textual and instructional matter, were arranged in chapters with running pagination, and conveyed technical information to users of the software. On that basis, they answered the description of books or similar printed matter and could not be pushed into the residuary heading. The benefit of Notification No. 95/92 was denied because the imported material was not software in source code, object code or subject code, but the manuals were held to be books for purposes of Notification No. 121/92.
Conclusion: The imported goods were correctly classifiable under Heading 49.01, were not liable to basic customs duty, were not entitled to Notification No. 95/92, and were entitled to the benefit of Notification No. 121/92.
Final Conclusion: The revenue's challenge failed and the classification and exemption relief granted to the importer was sustained.
Ratio Decidendi: Where imported instructional manuals answer the description of printed books or similar printed matter, they are classifiable under Heading 49.01 rather than a residuary heading and may qualify for exemption as books if the notification so provides.
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