https://www.taxtmi.com/highlights?id=97891 Tribunal applied HSN explanatory notes and the prioritisation principle that a specific tariff entry for printed books, manuals and similar printed matter takes precedence over a residuary heading, relying on Supreme Court guidance and analogous CESTAT authority; on that legal basis the imported technical manuals, drawings and reports were held classifiable under Chapter 49.01 (CTH 49019900) rather than the residuary entry, and that classification entitled the importer to exemptions claimed under Notification No.12/2012-Cus and Notification No.50/2017-Cus; the impugned order denying those benefits was set aside. en-us Fri, 20 Mar 2026 08:35:17 +0530 Fri, 20 Mar 2026 08:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97891 Tribunal applied HSN explanatory notes and the prioritisation principle that a specific tariff entry for printed books, manuals and similar printed matter takes precedence over a residuary heading, relying on Supreme Court guidance and analogous CESTAT authority; on that legal basis the imported technical manuals, drawings and reports were held classifiable under Chapter 49.01 (CTH 49019900) rather than the residuary entry, and that classification entitled the importer to exemptions claimed under Notification No.12/2012-Cus and Notification No.50/2017-Cus; the impugned order denying those benefits was set aside. Highlights Customs Fri, 20 Mar 2026 08:35:17 +0530 https://www.taxtmi.com/highlights?id=97891