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2013 (11) TMI 1479 - AT - CustomsRefund claim u/s 27 - Import of Watchguard Security Products - Duty paid under Customs Tariff Heading 8473.30 - Exemption under Customs Notification No. 17/2001-Cus., dated 1-3-2001 - Classification under Customs Tariff Heading 8473.30 or under 8524 - Held that:- software was etched and was not portable to any other hardware and hence has no separate existence. The Counsel has made arguments showing product literature showing capability of the device to alert about software updates and to suggest recommended configuration. According to him this would imply that the software was separate commodity - value under dispute is the value of software etched on hardware when goods were imported - Website of the manufacturer indicates value as single unit price of hardware and value of the software were not available separately. It is also noted that the basic and the main function of the imported goods related to the hardware components and the embedded software used to operate the hardware, an integral part of the same. The goods imported by the appellant has no independent existence at the moment it is etched on the volatile memory of the hardware, it becomes part and parcel of the said system. Thus, the claim of the learned counsel in this case that the software and hardware were separate and distinct cannot be acceptable - Following decision in the case of ACER India Ltd. [2004 (9) TMI 106 - SUPREME COURT OF INDIA] - Decided against assessee.
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