K.S. Venkataramani, Member (T)

1. This appeal is directed against the order of Collector of Customs (Appeals) Bombay issued on 28-2-1989 by which he had rejected the appellant's appeal against the order dated 6-1-1989 passed by the Assistant Collector of Customs, Air Cargo, Bombay. The appellants herein filed a BUI of Entry on 3-12-1988 for the clearance of a consignment described in the Bill of Entry and the related invoice as technical documentation valued at Rs. 90,755/- GIF for which assessment was claimed under Heading 4901.99 of Customs Tariff Act, 1975 which covers printed books, brochures, leaflets and similar printed matter, whether or not in single sheets, under which there is Nil rate of duty. The Custom House on examination of the goods found that the goods were in the nature of documents in loose pages without numbers but put up in loose leaf binders, and it was also found that they were described as technical documents. Therefore, the Custom House proposed to classify the goods under Heading 4911.99 which covers "Other printed matter, including printed pictures and photographs" for which the rate of duty is 100%. On consideration of the appellant's representation