Case Laws

2006(07)LCX0268: Kitex Garments Ltd.: Printing includes embossing as per note 2 to chapter 49.

2005(10)LCX0120: Thermax Surface Coating Ltd.: Drawing of technical nature customized for use are classifiable under heading 4906.

2005(08)LCX0002: Gujarat Perstorp Electronics Ltd.: Drawing, designs and plans are classifiable under heading 4901.

2002(11)LCX0032: Holographic Security Marking Systems Pvt. Ltd.: Stamping foils are classifiable under sub-heading 4901 90.

2001(12)LCX0095: Maruti Udyog Ltd.: Compilation of statistics for commercial consideration cannot be called a book and is classifiable under sub-heading 4901 99.

2001(08)LCX0075: Parasrampuria Synthetics Ltd.: Drawing (printed), design and plans containing, documents in loose sheets merely put up in a folder are classifiable under heading 4906 and 4911.

2001(07)LCX0044: Tata Press Ltd.: Yellow pages containing list paid advertisements are classifiable under heading 4911.

2001(06)LCX0166: R.C.I. India (P) Ltd.: Journal not Listing alphabetically its content and meant for restricted circulation is classifiable as promotional material under sub-heading 4902 90.

2001(01)LCX0352: Associated Cement Companies Ltd.: Drawing, Designs and technical  material imported through couriers are classifiable under specific heading 4906.  

2001(01)LCX0290: Birla Tyres.: Technical Material Know-how documents paid for separately in addition to the price paid for imported  machines are classifiable under chapter 49.

2000(12)LCX0280: Pearl Engineering Polymers : Printed books Volumes of books sent as part of agreement classifiable as printed books  under heading 4901.

2000(12)LCX0096: Hindalco Industries Ltd.: Design and drawing for erection , maintenance, commissioning and installation of Imported machinery  are classifiable under chapter 49.

2000(12)LCX0035: Gujarat Alkalies & Chemicals Ltd.: Books engineering technical documents and drawings consisting of about 300 pages of printed paper, are classifiable under heading 4901.

2000(07)LCX0189: Reliance Industries Limited.: Manual containing drawing and design of plant is classifiable under heading 4901.

1999(08)LCX0106: Borosil Glass Works Ltd.: Ammonia Prints are photographic prints and are classifiable under heading 4906.

1997(11)LCX0130:Etcho Process International: Transfer Paper (Declacomania Paper Transfers) are classifiable under sub-heading 4908 10.

1996(02)LCX0072: Lakshmi Cement: Process control system is classifiable under sub-heading 4901 99  and not under heading  4906 and  4911.

1995(05)LCX0136: Tata Elxsi India Ltd.: Reference Technical Manual is classifiable under heading 4901 and free from basic customs duty

1993(07)LCX0037: Tractors and Farm Equipment Ltd.: Technical/Engineering drawings, photocopies thereof are classifiable under sub-heading  4911 91.

1991(01)LCX0084: Tata Consultancy Service.:  Booklets-Printed Aptitude test booklets being printed material of educational nature, are classifiable under heading 4901.

1989(12)LCX0053:  Roto Inks (P) Ltd.: Technical documents are classifiable under sub-heading 4901 99.

Advance Rulings

2024(07)LCX0070(AAR): United Breweries Ltd.: I-RECs when imported in a physical form qualify as documents of title and are therefore classifiable under Heading 4907 00 90.

2021(07)LCX0311(AAR): Riseom Solutions Private Limited: Class Monitor Home Learning Kit is classified under 49011020.

2020(09)LCX0156(AAAR): Macro Media Digital Imaging Pvt. Ltd.: Printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of goods classifiable under 4911 10 .

2020(08)LCX0112(AAR): Marketing Communication and Advertising Limited: Security Excise Labels are classifiable under 4911.

2020(04)LCX0011(AAR): Ideal Industrial Synergy Solutions Private Limited: Supply of religious books classifiable under 4901.

2020(01)LCX0179(AAAR): Pattabi Enterprises: Access Card printed and supplied based on the contents provided by their customers is a supply of goods classifiable under 4901 10 20.

2019(12)LCX0104(AAR): Sree & Co.: Supply of print on flex for commercial or non commercial purpose is supply of goods classifiable under 4911.

2019(12)LCX0102(AAR): Macro Media Digital Imaging Private Limited: Printing of content provided by the customer, on poly vinyl chloride banners and supply of such printed trade advertisement material is supply of goods classifiable under 4911.

2018(12)LCX0089(AAR): Ashok Chaturvedi: Supply of specified printed Educational books as per the instructions of School Education Department CG [Loksikshan Sanchnalay] or various agencies of school Education Department CG such as Rajiv Gandhi Siksha Mission/SCERT/ office of District Education officer etc. consequent to printing of the Syllabus as decided by the SCERT, is classifiable under 4901

2018(04)LCX0088(AAR): Sonka Publications (India) Private Limited: Sulekh Sarita' is classifiable under HSN 4820 and not under HSN 4901 or 4903.