Generally, no. I once read that, paraphrasing, "burning a book is tantamount to killing a person". If in the act of burning a book you are trying to destroy the message it conveys, what it tries to teach, or the ideas expressed, you are doing something as criminal as taking a life. For what makes a person more than their beliefs, ideas, and knowledge? For what they are passionate about and what drives them to do what they did in life is what made their existance unique. Even the most paltry of novels are an expression of the person, whomever it is.
However, many books are mass produced and the burning of a few is unlikely to detract from the ideas, education or messages they express; in fact if done symbolically it tends to have the reverse effect and inspire more to find out what was so dangerous it had to be covered up. If I needed, in an extreme scenario, something to burn and all that was available to me was books, I would burn some to achieved whatever it is I desperately needed fire for. A good example is the scenario they are put in in the Day After Tomorrow, where the characters are trapped in a library and require heat to protect themselves from the siberian-like temperatures outside. They burnt tax-records I believe...