https://www.taxtmi.com/caselaws?id=82655 Technical or engineering drawings imported as photo-copies were held outside Heading 49.01 because the chapter note, read with noscitur a sociis, confined "drawings" to artistic drawings in the context of works of art. The goods also did not satisfy the requirements of relative text and numbered pages suitable for binding. As they were printed matter but not literary works, textbooks, technical publications or books of reference, they were treated as designs falling under Heading 49.11. The Department's classification was upheld and the challenge failed. en-us Thu, 29 Jul 1993 00:00:00 +0530 Wed, 06 Jul 2011 15:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82655 Technical or engineering drawings imported as photo-copies were held outside Heading 49.01 because the chapter note, read with noscitur a sociis, confined "drawings" to artistic drawings in the context of works of art. The goods also did not satisfy the requirements of relative text and numbered pages suitable for binding. As they were printed matter but not literary works, textbooks, technical publications or books of reference, they were treated as designs falling under Heading 49.11. The Department's classification was upheld and the challenge failed. Case-Laws Customs Thu, 29 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82655