https://www.taxtmi.com/caselaws?id=788334 Imported technical manuals, specification handbooks and reports were held classifiable under CTH 49019900 as printed manuals/technical publications because their textual content, diagrams and procedural material satisfy the HSN description of printed books/manuals (including bound or loose leaf technical publications) and a specific heading (49.01) prevails over the residual heading (49.11); accordingly, the documents attract the exemption under the cited customs notifications and the previous reclassification to CTH 49119990 with denial of notification benefits was set aside with consequential relief as per law. en-us Tue, 17 Mar 2026 00:00:00 +0530 Wed, 18 Mar 2026 13:09:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788334 Imported technical manuals, specification handbooks and reports were held classifiable under CTH 49019900 as printed manuals/technical publications because their textual content, diagrams and procedural material satisfy the HSN description of printed books/manuals (including bound or loose leaf technical publications) and a specific heading (49.01) prevails over the residual heading (49.11); accordingly, the documents attract the exemption under the cited customs notifications and the previous reclassification to CTH 49119990 with denial of notification benefits was set aside with consequential relief as per law. Case-Laws Customs Tue, 17 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788334