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2018 (8) TMI 45 - AT - CustomsClassification of imported software - whether the impugned software is IT software or a software tailor-made to a particular machine and as to whether the software is eligible for exemption under Notification No. 7/2007? Held that:- On going through the series of letters in a short span it appears that the appellant’s contentions are justified as there are no other justifiable reasons which make the appellants change their stand overnight on the issue of classification. The software is manufactured of functioning independently and can be loaded on any computers. This fulfills the requisite conditions of the Chapter Notes 8523 for software under 8523. The certificates issued by the Radiologists or in-charge of radiologist centres/hospitals also pointed out to this effect that the QPC X software is a image processing software with additional facilities of QPC, the data base of the computer system and the CD can be loaded to any computer - This is not be construed as a customer built software in the instant case. There is no justification for interfering with the opinion expressed by two learned Commissioner (Appeals) in classifying the product under 8523 8020 - the software imported by the appellants is a standalone independent software as given in the form of CD and can be loaded on any ADM. Under these circumstances it is rightly classifiable under CTH 8523 8020. Appeal allowed - decided in favor of appellant.
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