https://www.taxtmi.com/caselaws?id=85057 Imported technical design specifications, drawings and process-control documents in loose-leaf folders were treated as printed matter under Heading 49.01 rather than Heading 49.06 or the residuary Heading 49.11. The material was not originals drawn by hand, photographic reproductions on sensitised paper, carbon copies or handwritten texts, so Heading 49.06 did not apply. Reading Chapter Notes 4 and 5 with the HSN explanatory notes, the commentary states that non-publicity technical material of this kind falls within Heading 49.01 as similar printed matter, including loose-leaf text suitable for binding, and not as mere other printed matter. en-us Fri, 16 Feb 1996 00:00:00 +0530 Tue, 02 Aug 2011 15:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85057 Imported technical design specifications, drawings and process-control documents in loose-leaf folders were treated as printed matter under Heading 49.01 rather than Heading 49.06 or the residuary Heading 49.11. The material was not originals drawn by hand, photographic reproductions on sensitised paper, carbon copies or handwritten texts, so Heading 49.06 did not apply. Reading Chapter Notes 4 and 5 with the HSN explanatory notes, the commentary states that non-publicity technical material of this kind falls within Heading 49.01 as similar printed matter, including loose-leaf text suitable for binding, and not as mere other printed matter. Case-Laws Customs Fri, 16 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85057