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2017 (11) TMI 1343 - AT - CustomsClassification of imported equipments - Head End - whether 8543 as ordered by the adjudicated authority or 8525 as claimed by the appellant? - Held that: - similar equipments were held to be classified under 8525 in the case of Set India Pvt. Ltd. vs. CC [2002 (11) TMI 421 - CEGAT, MUMBAI] - Similar views have also been held in the case of Commissioner Customs vs. Multi Screen Media Pvt. Ltd. [2015 (8) TMI 241 - SUPREME COURT] - the imported goods are rightly classifiable under 8525 - The differential duty payable is required to be requantified and for this purpose the case is required to be remanded. Valuation - whether the value of software already embedded in the equipment as well as service charges are required to be included in the assessable value? - Held that: - Since the software is already incorporated in the imported goods the value of same is required to be added to the transaction value. Likewise the purchase order also includes the process of installation of equipment after importation. The Explanation as above provides for addition of the charges towards this service also - addition of the above changes paid by appellant to supplier, to the declared value for purpose of charging duty is upheld. Decided partly against appellant - part matter on remand.
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