Home Case Index All Cases Customs Customs + AT Customs - 2010 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (6) TMI 373 - AT - CustomsClassification and valuation - Media Workstation Non-linear Editing System - software was imported for the specific purpose of use in conjunction with the automatic data processing system which was also imported in the same consignment, for the specific purpose of editing cinematographic films - application software was not intended for any other application but for such editing - media workstation software integral part of the system (editing system) imported by the appellant and, therefore, for the purpose of both classification and valuation, it should stand included with the rest of the system - appellant would stand classified under SH 8471.49 and the total invoice value thereof includible in the assessable value - assessing authority to reassess the goods
|