https://www.taxtmi.com/caselaws?id=95343 Printed engineering technical documents and drawings bound in book form may be classified as books under Heading 49.01 when their format, bulk and content fit that description. On that basis, such goods were held eligible for exemption under Entry 12 of the Table to Notification No. 38/94. The analysis rejected classification as brochures, leaflets or similar printed matter and relied on the view that drawings, designs and plans of this kind can qualify as books for tariff purposes. The departmental challenge to the classification and exemption claim was therefore rejected. en-us Fri, 22 Dec 2000 00:00:00 +0530 Sat, 10 Dec 2011 13:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95343 Printed engineering technical documents and drawings bound in book form may be classified as books under Heading 49.01 when their format, bulk and content fit that description. On that basis, such goods were held eligible for exemption under Entry 12 of the Table to Notification No. 38/94. The analysis rejected classification as brochures, leaflets or similar printed matter and relied on the view that drawings, designs and plans of this kind can qualify as books for tariff purposes. The departmental challenge to the classification and exemption claim was therefore rejected. Case-Laws Customs Fri, 22 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95343