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).