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2000 (1) TMI 194 - SC - CustomsWhether custom duty on imported computer software loaded on a `hard disk drive’ is to be levied on the basis of ‘hard disk’ simplicitor or ‘computer software’? Held that:- For the consignment in question it is essentially a computer software covered by specific Heading No. 85.24 which is for levying duty on records, tapes and other recorded media for sound or other similarly recorded phenomena. As mentioned in the Notification dated 16th March 1995, computer software is covered by Heading No. 85.24. The said notification also covers computer software imported in the form of printed books, pictures, manuscripts and typed scripts covered by Chapter 49. Computer software can be brought either on a floppy or magnetic tape or on a hard disk or in a printed form and hence, what is imported is software on a container which is a hard disk drive. The value of the containers (hard disks) approximately in the present case is Rs. 60,000/- or Rs. 65,000/-. As against this, the cost of the computer software is roughly Rs. 67 lakhs. Therefore, it can be said that what is imported by the appellant is essentially a computer software. It is thus held that computer software imported by the appellant on a hard disk drive is assessable at the rate of 10% as per Heading 85.24 with the Exemption Notification dated 16th March 1995, because what was imported by the appellant was software on a hard disk and it was not hard disk in the garb of software. Appeal allowed.
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