What he said, and with good reason...going down grade, you want to be using the engine to regulate your speed, with the brakes being used sporadically to help keep your speed in check. Using the brakes as your primary method of keeping speed down is a great way to overheat your brakes, risking brake failure...You do that in a BIG truck, with a CDL and the DOT catch you....you won't be doing it EVER again.
It's 100% illegal in all of North America I believe with a commercial truck!
In addition to safety (which is of course a huge reason by itself), there's a good practical reason for keeping the transmission in gear...on most diesels, if the engine's above idle and your foot's off the pedal (i.e. when going downhill in gear), the injector pump's injecting zero fuel, as opposed to the IP injecting a small amount of fuel to keep the engine running with the transmission in Neutral. If you're going down a hill that you know very well and you're 120% certain that you can coast safely, keep the engine in gear and just use a higher gear.
Just my $.02...