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2019 (9) TMI 80 - AT - CustomsClassification of imported goods - IT Software license with part No. 452158 – B21 HP ILO Select NM 1 Ser 24x7 Support, 452141 – B21 HP ILO ADV NM1 Ser 24x7 Support, 436747 – B 22 HP IC Environment BL No. Media & Licenses - whether classified under Tariff Heading 49070030 of the CTA or under heading 8471? - HELD THAT:- In the present case, the appellants have only imported paper licences which are documents of title conveying the right to use software loaded in the HP ILO Proliant Serve -. Further, the CBEC has also clarified vide Circular 15/2011 that documents conveying the right to use software do not merit classification under CTH 8523 8020 but merits classification under CTH 4907. Appeal allowed - decided in favor of appellant.
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