https://www.taxtmi.com/caselaws?id=114244 Imported drawings and designs for a blast furnace plant were treated as printed material classifiable under Heading 4911.91, not under Heading 49.06 or 4911.99, on the basis of the HSN notes and prior Tribunal treatment of technical and engineering drawings. The same goods were held not to be consumer goods because they were meant for industrial use in setting up a steel plant and did not directly satisfy human needs, so the import licence restriction did not apply and the confiscation, redemption fine, and penalty were set aside. en-us Fri, 13 Feb 2004 00:00:00 +0530 Mon, 14 May 2012 11:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114244 Imported drawings and designs for a blast furnace plant were treated as printed material classifiable under Heading 4911.91, not under Heading 49.06 or 4911.99, on the basis of the HSN notes and prior Tribunal treatment of technical and engineering drawings. The same goods were held not to be consumer goods because they were meant for industrial use in setting up a steel plant and did not directly satisfy human needs, so the import licence restriction did not apply and the confiscation, redemption fine, and penalty were set aside. Case-Laws Customs Fri, 13 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114244