Classification of Technology Transfer Agreements (TTA) and their eligibility under Customs exemption notification as `printed books'. - Reg

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....nts (TTA) and their eligibility under Customs exemption notification as `printed books'. - Reg. I am directed to invite your attention to the following judgement of hon`ble Supreme Court in the case of Commissioner of Customs Vs. M/s. Parasampuria Synthetics Ltd., reported in 2001(133) ELT 9 (SC). In this case, the hon`ble Apex Court was seized with the matter regarding interpretation of noti....

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....ion, (iv) book is available to all and sundry who pay for it, (v) a book does not have an MOU, (vi) there is no confidentiality about the book, (vii) a book has a subject to deal with, (viii) the pages are serially numbered and neatly bound and (ix) a book should have an ISBN code. Since the imported goods did not fulfil the above conditions, the hon`ble Court held that such goods cannot be consid....