https://www.taxtmi.com/caselaws?id=779832 CESTAT held that imported technical reports, test results and related printed materials are classifiable under CTH 49019900/49011010 (Chapter 49.01) rather than residual CTH 49119990, based on HSN Notes distinguishing books, brochures and loose sheets and recognizing technical/test materials as falling within Chapter 49.01. Consequently the goods qualify for relief under Sl. No.302 of Notification No.50/2017-Cus. dated 30.06.2017. The impugned orders denying the benefit were set aside and the appeal allowed. en-us Wed, 17 Sep 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779832 CESTAT held that imported technical reports, test results and related printed materials are classifiable under CTH 49019900/49011010 (Chapter 49.01) rather than residual CTH 49119990, based on HSN Notes distinguishing books, brochures and loose sheets and recognizing technical/test materials as falling within Chapter 49.01. Consequently the goods qualify for relief under Sl. No.302 of Notification No.50/2017-Cus. dated 30.06.2017. The impugned orders denying the benefit were set aside and the appeal allowed. Case-Laws Customs Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779832