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Issues: Classification of imported goods under Customs Tariff headings and benefit of Notification No. 21/2002-Cus.
Classification of Hydra PAC and software CD: The appellants imported items including Hydra PAC and software CDs. They claimed classification under specific headings, while the adjudicating authority classified the software CD differently. The appellants argued that software CDs are software locks and should be classified under a different heading. They also claimed exemption under Notification No. 21/2002-Cus. The Revenue contended that the imported goods included hardware components along with the software CDs. The Revenue relied on Chapter Note 6 of Chapter 85 of the Customs Tariff to support their classification. The Tribunal noted that the goods imported were described as kits containing both hardware and software components, allowing connection to multiple stations. The Commissioner (Appeals) found no evidence of software locks and upheld the classification with hardware components. Interpretation of Supreme Court decision and classification: The appellants invoked a Supreme Court decision regarding the classification of software stored on hard drives. However, the Tribunal distinguished the current case, emphasizing that the imported goods were complete kits containing both hardware and software. Therefore, the Tribunal rejected the appellants' argument that the goods should be classified differently based on the software's nature. The Tribunal upheld the Commissioner (Appeals) findings that the goods were sets comprising hardware and software components, as described by the manufacturer's website. Conclusion: The Tribunal dismissed the appeal, affirming the classification of the imported goods under heading 8473.30 of the Customs Tariff, along with the hardware components. The decision highlighted that the goods were kits containing both hardware and software components, leading to the rejection of the appellants' claims for a different classification and exemption under Notification No. 21/2002-Cus. The judgment emphasized the importance of examining the actual nature of imported goods to determine their correct classification under the Customs Tariff.
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