1989 (12) TMI 184

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....12-1988 for the clearance of a consignment described in the Bill of Entry and the related invoice as technical documentation valued at Rs. 90, 755/- CIF for which assessment was claimed under Heading 4901.99 of Customs Tariff Act, 1975 which covers printed books, brochures, leaflets and similar printed matter, whether or not in single sheets, under which there is Nil rate of duty. The Custom House on examination of the goods found that the goods were in the nature of documents in loose pages without numbers but put up in loose leaf binders, and it was also found that they were described as technical documents. Therefore, the Custom House proposed to classify the goods under Heading 4911.99 which covers "Other printed matter, including print....

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....e not books, had yet erroneously come to the conclusion that the goods imported is trade catalogue. He pointed out that even the Assistant Collector's finding was that these are technical documentation. The learned consultant referred to the licence agreement with the US collaborators M/s. Croda Inks Corporation to show that what has been imported is technical manuals about the product in terms of the agreement on technical know-how, and this, according to the appellants, cannot be called trade catalogue. The goods as technical documentation in loose leaf binders is fully covered by the ambit of Heading 49.01 of Customs Tariff Act. 3. Shri Chandrasekaran, the learned SDR contended that the Collector (Appeals)'s order was essentially one wh....

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....tion" ends with a list of further reference books/publication on the subject. Another sample is entitled "Croda Inks Corporation. Red Code Book" and gives specifications of materials like various chips. Therefore, it is reasonable to conclude that what is supplied to the appellants is technical documents from their collaborators in terms of the licence agreement. In that agreement under para 4 "Transfer of know-how", it is agreed in para 4.2.B and C that M/s. Croda shall make available copies of all brochures and publications related to the licensed products as also copies of all technical manuals published by M/s. Croda containing information related to the licensed products. In the circumstances, it is reasonable to conclude that the mate....