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2017 (11) TMI 415 - AT - CustomsClassification of imported goods - goods meant for telecommunication system and from part of computer system - revenue claimed classification under CTH 8543.89, whereas appellant claimed classification under CTH 84.71 - whether the software came in the media separately was the same as that was inbuilt in the hardware described in the Table herein before stated or that is a separate software which is sought to be included by Revenue in the value of the hardware? - Held that: - In order to determine the controversy, it is necessary that both sides are expected to demonstrate with tangible evidence whether the hardware contained the same software that came to India through the media as per page 17 of the appeal folder - Appellant was informed that unless the Bench is satisfied as to the character of the software contained in the hardware and also in the media, it is impracticable to conclude the matter. It is very clearly noticed today that insofar as classification of both the goods are concerned, that is not in dispute. So also there is no dispute that the software brought into India was classifiable under CTH 8534 and also enjoys the exemption under N/N. 21/2002-Cus. as herein before stated. In view of paucity of time, the matter could not proceed for which both sides agree to satisfy on the above aspect to the Bench on 15th November 2017 - Call on 15th November 2017.
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