https://www.taxtmi.com/caselaws?id=81365 Imported running computer sheets in source code form were treated as printed books for customs exemption because Chapter Note 4(c) to Chapter 49 covered printed parts of books in assembled or separate sheets designed for binding. Where the exemption notification did not define "printed books" differently, its meaning was taken from the tariff schedule and the parent statute. Applying the same expression consistently, and finding no contrary intention in the notification, the goods were held eligible for exemption. The denial of auxiliary duty benefit was set aside and consequential relief was granted to the importer. en-us Mon, 18 Mar 1991 00:00:00 +0530 Fri, 24 Jun 2011 11:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81365 Imported running computer sheets in source code form were treated as printed books for customs exemption because Chapter Note 4(c) to Chapter 49 covered printed parts of books in assembled or separate sheets designed for binding. Where the exemption notification did not define "printed books" differently, its meaning was taken from the tariff schedule and the parent statute. Applying the same expression consistently, and finding no contrary intention in the notification, the goods were held eligible for exemption. The denial of auxiliary duty benefit was set aside and consequential relief was granted to the importer. Case-Laws Customs Mon, 18 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81365