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2018 (8) TMI 1529 - AT - CustomsClassification of imported goods - Licences for Software on paper media - whether classified under CTH 4907 0030, which covers “Documents of title conveying the right to use Information Technology Software” or under CTH 8523 8020 as “”Information Technology software”? - Customs Circular No- 15/2011-Cus. dated 18.03.2011. Held that:- The imported items are not PUK cards per se but are paper licences only. This being so, in view of the CBEC clarification, there should not be any more controversy on the classification of this item. The item is correctly classified only under Heading 4907 of the CTA - appeal allowed - decided in favor of appellant.
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