no, because is difference between Content-Transfer-Encoding and Content-Encoding
refrence:
```
// http://www.php.net/manual/en/function.header.php#94118
Just to inform you all, do not get confused between Content-Transfer-Encoding and Content-Encoding

Content-Transfer-Encoding specifies the encoding used to transfer the data within the HTTP protocol, like raw binary or base64. (binary is more compact than base64. base64 having 33% overhead).
Eg Use:- header('Content-Transfer-Encoding: binary');

Content-Encoding is used to apply things like gzip compression to the content/data.
Eg Use:- header('Content-Encoding: gzip');
```
and
http://www.roguewave.com/portals/0/products/sourcepro/docs/11.1/html/protocolsug/10-1.html#1013