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2012 (11) TMI 519 - CESTAT, BANGALOREClassification – manufacture of Automation Products, Distribution Control Systems etc. and imported materials required for manufacture of such final products - appellants claimed the classification of the licences under the category of CTH 8538 80 20 - Assistant Commissioner reclassified the said licences under CTH 8538 90 00 – Held that:- Software licence certificates are part and parcel of the hardware imported by the appellants. - the software licence certificates, prima facie, related to software pre-loaded into the hardware and the cost of pre-loaded software undisputedly stands included in the assessable value of hardware. - submission of the appellant that the software licence certificate should fall under CH 4907 as Documents of title conveying the right to use Information Technology Software cannot be accepted
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