https://www.taxtmi.com/caselaws?id=93740 Imported manuals, drawings and designs for setting up a plant were treated as prima facie classifiable under Heading 49.01 rather than Heading 49.11, relying on a larger bench view that such materials in book form fall under Heading 49.01. On that basis, the goods were regarded as covered by Notification 38/94 and therefore prima facie exempt from duty. The record also disclosed no proper basis for penalty, and the importer's bona fide belief that the goods were not dutiable supported waiver of pre-deposit. Recovery was stayed pending appeal. en-us Sat, 08 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 15:35:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93740 Imported manuals, drawings and designs for setting up a plant were treated as prima facie classifiable under Heading 49.01 rather than Heading 49.11, relying on a larger bench view that such materials in book form fall under Heading 49.01. On that basis, the goods were regarded as covered by Notification 38/94 and therefore prima facie exempt from duty. The record also disclosed no proper basis for penalty, and the importer's bona fide belief that the goods were not dutiable supported waiver of pre-deposit. Recovery was stayed pending appeal. Case-Laws Central Excise Sat, 08 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93740