S.D. Mohile, Member (T)

1. The issue involved in the appeal is whether photo-copies of technical/engineering drawings are entitled for duty free clearance under Heading No. 4901.90 as contended by the appellants or are chargeable to duty under 4911.99 as held by the Department. The appellants who have got an agreement with their overseas Collaborators had imported technical/engineering drawings and printed manual and had declared the same as "drawings in original form and manuals" as seen from the Order-in-Original. However, on examination the goods were found to be only photostat copies of drawings and the learned Adjudicating Authority following a previous decision by the Collector of Customs (Appeals), Madras for similar goods had classified both the drawings and the manuals under Heading No. 49.11. The Collector (Appeals) has accepted the contention of the appellants so far as printed manuals are concerned. The issue of valuation was also involved which the Collector (Appeals) has decided and is not involved in the present appeal.

2. As regards the drawings the appellants had claimed their classification under 49.01 /49.06. The learned Adjudicating Authority had however, onl