https://www.taxtmi.com/caselaws?id=250446 Technical drawings, designs and technical documents imported as part of a composite plant-and-machinery supply contract were held not to be printed books under Heading 49.01, and the baggage entry was inapplicable because the goods were imported commercially through courier. Heading 99.10 and exemptions available to printed books or instructional materials were likewise unavailable, since the goods were technical material integral to the contract rather than instructional publications. The demand was held within time on the basis of suppression and misdeclaration, but the Tribunal interfered with the penalty quantum and reduced the personal and corporate penalties. en-us Thu, 08 May 2014 00:00:00 +0530 Wed, 26 Nov 2014 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250446 Technical drawings, designs and technical documents imported as part of a composite plant-and-machinery supply contract were held not to be printed books under Heading 49.01, and the baggage entry was inapplicable because the goods were imported commercially through courier. Heading 99.10 and exemptions available to printed books or instructional materials were likewise unavailable, since the goods were technical material integral to the contract rather than instructional publications. The demand was held within time on the basis of suppression and misdeclaration, but the Tribunal interfered with the penalty quantum and reduced the personal and corporate penalties. Case-Laws Customs Thu, 08 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250446