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Notes


Case Laws

Booklets - Printed Aptitude test booklets being printed material of educational nature, are classifiable under Heading 49.01 of Customs Tariff Act, 1975. - Tata Consultancy Service v. Collector - 1991 (53) E.L.T. 454 (Tribunal).

Books and pictures for children, even if not compiled in book form but in loose cards, are classifiable under Heading 49.03 Customs Tariff Act, 1975 - Rule 3(a), (b) of Interpretative Rules. - Mitutronics v. Collector - 1990 (46) E.L.T. 500 (Tribunal).

Catalogues of products. - See under CHAPTER 99.

Design specification, process control design and technique of latest power system is classifiable under sub-heading No. 4901.99 and not under Heading 49.06 or 49.11 of Customs Tariff. - Lakshmi Cement v. Collector - 1996 (84) E.L.T. 271 (Tribunal).

Photographic reproductions on sensitised paper are not drawings and designs as explained in Heading 49.06 of Customs Tariff Act, 1975 - Collector v. Hyderabad Industries Ltd. - 1997 (93) E.L.T. 243 (Tribunal).

'Plans' includes 'drawings' and 'designs' are exempt from auxiliary duty of customs under Notification No. 112/87-Cus., dated 1-3-1987. - United Glass Bottles Mfg. Co. Ltd. v. Collector - 1990 (48) E.L.T. 535 (Tribunal).

Reference Manuals/Installation and User Guides. - Textual matter conveying valuable information or material to reader is classifiable as printed book under Heading 49.01 of Customs Tariff Act, 1975 and is free from basic customs duty. - Collector v. Tata Elxi India Ltd. - 1995 (78) E.L.T. 370 (Tribunal).

Technical documents in loose leaf binders are technical manuals/brochures, and not trade catalogue, are classifiable under sub-heading 4901.99 and not 4911.99 Customs Tariff Act, 1975. - Roto Inks (P) Ltd. v. Collector - 1990 (47) E.L.T. 398 (Tribunal).

Technical/Engineering drawings, photocopies thereof are classifiable under sub-heading 4911.91 of Customs Tariff Act, 1975 as 'designs'. - Tractors and Farm Equipment Ltd. v. Collector - 1994 (68) E.L.T. (Tribunal).
 

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What is New?

Date: 19-05-2026
CORRIGENDUM
Corrigendum to Notification No. 14/2026-Customs dated 30.04.2026

Date: 12-05-2026
Notification No. 15/2026-Customs
Seeks to further amend notification No. 45/2025-Customs dated the 24th October, 2025, so as to notify BCD related changes.

Date: 12-05-2026
Notification No. 17/2026-Customs
Seeks to amend notification No. 57/2000-Customs dated 8th May 2000, which provides concessional rate for gold, silver and platinum imported under specified schemes.

Date: 12-05-2026
Notification No. 16/2026-Customs
Seeks to amend notification No. 11/2018-Customs and notification No. 11/2021-Customs so as to revise SWS and AIDC applicable on certain items.

Date: 30-04-2026
Notification No. 21/2026-Central Excise
Seeks to amend Notification No. 11/2026-Central Excise dated 26.03.2026 to revise the RIC rates on exports of High speed diesel oil outside India.

Date: 30-04-2026
Notification No. 01/2026-Central Tax (Rate)
Seeks to amend Notification No 9/2025 - Central tax (Rate) to align them with changes made vide Finance Act, 2026

Date: 30-04-2026
Notification No. 01/2026-Integrated Tax (Rate)
Seeks to amend Notification No 9/2025 - Integrated tax (Rate) to align them with changes made vide Finance Act, 2026?

Date: 30-04-2026
Notification No. 01/2026-Union Territory Tax (Rate)
Seeks to amend Notification No 9/2025 - Union Territory ?tax (Rate) to align them with changes made vide Finance Act, 2026?

Date: 30-04-2026
Notification No. 19/2026-Central Excise
Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of High speed diesel oil outside India.

Date: 30-04-2026
Notification No. 20/2026-Central Excise
Seeks to amend Notification No. 08/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of ATF outside India.



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