2026-VIL-497-CESTAT-BLR-CU
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CUSTOMS CESTAT Cases

Customs - Classification of imported technical documents as "printed books" under CTH 49.01 or "other printed matter" under CTH 49.11, Benefit of exemption Notification No.12/2012-Cus. dated 17.03.2012 - The appellant, engaged in manufacturing of defense equipment, imported various technical documents, reports and manuals related to the equipment it imported for defense projects. The Revenue authorities reclassified the imports under CTH 49.11 "other printed matter" and denied the benefit of exemption – Whether Technical Manuals, Specification Handbooks, reports etc. imported against the BOEs mentioned above are classifiable under CTH 49019900 as claimed by the appellant OR under CTH 49119990 as held by the learned Commissioner - HELD - Following the principles laid down by the Supreme Court in Gujarat Perstorp Electronics Ltd. case, the imported technical documents are correctly classifiable under CTH 49.01 "printed books" as they contain textual matter in the form of sheets for binding in loose-leaf binders, brochures, pamphlets and leaflets consisting of scientific theses, instruction notices etc. issued for specific technical purposes, and not merely for general public consumption - As per the HSN explanatory notes, the scope of CTH 49.01 is not restricted only to publications meant for general public, but covers a wide range of printed materials including those intended for specific technical use. As per the Supreme Court's guidance, the specific entry of CTH 49.01 should be preferred over the residuary entry of CTH 49.11. Accordingly, the imported technical documents etc. are correctly classifiable under CTH 49019900 and the appellant are eligible to the benefit of Notification No.12/2012-Cus. dated 17.03.2012 and No.50/2017-Cus. dated 30.06.2017 - the impugned order is set aside and the appeal is allowed
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