https://www.taxtmi.com/caselaws?id=107062 A CD-ROM containing images of engineering drawings and designs was held classifiable under Heading 85.24 as recorded media, not under Heading 49.06 as plans and drawings or Heading 49.11 as other printed matter. Heading 49.06 was confined to originals drawn by hand, handwritten texts, photographic reproductions on sensitized paper, or carbon copies of such originals, and the CD-ROM did not meet that description merely because it stored drawings and designs. Note 2 to Chapter 49, defining "printed", did not extend to a CD-ROM, and the more specific heading therefore prevailed. The precedent relied on was distinguished as it dealt with printed drawings, designs and plans. en-us Fri, 31 Jan 2003 00:00:00 +0530 Sat, 17 Mar 2012 13:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107062 A CD-ROM containing images of engineering drawings and designs was held classifiable under Heading 85.24 as recorded media, not under Heading 49.06 as plans and drawings or Heading 49.11 as other printed matter. Heading 49.06 was confined to originals drawn by hand, handwritten texts, photographic reproductions on sensitized paper, or carbon copies of such originals, and the CD-ROM did not meet that description merely because it stored drawings and designs. Note 2 to Chapter 49, defining "printed", did not extend to a CD-ROM, and the more specific heading therefore prevailed. The precedent relied on was distinguished as it dealt with printed drawings, designs and plans. Case-Laws Customs Fri, 31 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107062