https://www.taxtmi.com/caselaws?id=107301 Imported technical know-how in loose-leaf form was examined against the exemption for printed manuals under Notification No. 25/95-Cus., with the key question being whether such material could be treated as a manual or instead as technology transfer documentation outside the ordinary meaning of that term. The discussion also highlighted that the original adjudication lacked adequate findings on classification, valuation, and the nature of the payment, making a final duty determination premature. On that basis, the matter was remanded for de novo adjudication so the assessee could place supporting material and a reasoned speaking order could be passed. en-us Tue, 11 Mar 2003 00:00:00 +0530 Wed, 21 Mar 2012 14:11:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107301 Imported technical know-how in loose-leaf form was examined against the exemption for printed manuals under Notification No. 25/95-Cus., with the key question being whether such material could be treated as a manual or instead as technology transfer documentation outside the ordinary meaning of that term. The discussion also highlighted that the original adjudication lacked adequate findings on classification, valuation, and the nature of the payment, making a final duty determination premature. On that basis, the matter was remanded for de novo adjudication so the assessee could place supporting material and a reasoned speaking order could be passed. Case-Laws Customs Tue, 11 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107301