In the example for Zend_Mail on http://framework.zend.com/manual/en/zend.mail.attachments.html they use ENCODING_8BIT but searching for what that might be sends me to http://msdn.microsoft.com/en-us/library/ms526992%28EXCHG.10%29.aspx were (and this sounds logical to me) it is explained that 8bit encoding does not make sense for emails.
Edit:
In which cases does it make sense to use ENCODING_8BIT?