2000 (12) TMI 404

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.... Shri V.S. Nankani, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the eligibility to the benefit of entry 12 of the Table to Notification 38/94 of the basic engineering technical documents and drawings imported by the respondent. The entry exempts from duty books classifiable under Chapter 90 of the Tariff. The Ass....

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....rder. He has said that on examination, he has found the goods to be nothing but printed matter, mainly large sized sheets with borders at the edge, prints and diagrams on the obverse kept in folders. The counsel for the respondent says that the Commissioner (Appeals) on his examination of the goods has found them to be books. 4. What is produced before us as sample consists of various shee....