https://www.taxtmi.com/caselaws?id=84180 Imported technical manuals and documentation packets containing textual instructional material, arranged in chapters with running pagination and conveying software user information, fall within Heading 49.01 as printed books or similar printed matter rather than residuary Heading 49.11. On that basis, they are not chargeable to basic customs duty. The benefit of Notification No. 95/92 was denied because the goods were not software in source code, object code or subject code, but the manuals were treated as books for Notification No. 121/92. The classification and exemption relief granted to the importer was sustained. en-us Wed, 03 May 1995 00:00:00 +0530 Wed, 20 Jul 2011 12:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84180 Imported technical manuals and documentation packets containing textual instructional material, arranged in chapters with running pagination and conveying software user information, fall within Heading 49.01 as printed books or similar printed matter rather than residuary Heading 49.11. On that basis, they are not chargeable to basic customs duty. The benefit of Notification No. 95/92 was denied because the goods were not software in source code, object code or subject code, but the manuals were treated as books for Notification No. 121/92. The classification and exemption relief granted to the importer was sustained. Case-Laws Customs Wed, 03 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84180