TMI Blog1999 (5) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1975 and also claimed the benefit of Notification No. 59/95 as applicable to the software. 3. On examination of the goods, it was found that, in fact, the goods described as GSF software was hard disk drive, which is a storage unit of automatic data processing machine. Therefore, a show cause notice was issued to classify the goods under Heading 8471.93 of the Customs Tariff. In the impugned order, the Commissioner held that the goods were classifiable under sub-heading 8471 of the Customs Tariff and allowed the benefit of Notification No. 59/95 Cus as applicable to hard disk drive. 4. Ld. Counsel, appearing on behalf of the appellants, submitted that the hard disk drive is a storage unit of automatic data processing machine, on wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d disk drive on which the software was loaded. He submits that the classification is to be decided in terms of Rules of interpretation to the tariff and in terms of heading read with relevant chapter and not on the basis of the value of the goods. He submits that hard disk drive is a peripheral device of automatic data processing machine being storage unit, therefore, are classifiable under sub-heading 8471 of the Customs Tariff. He, further, submitted that the issue before the hon ble Supreme Court in the case of PSI Data System Ltd. (supra), relied upon by the appellants, is different. He submits that in that case the assessee was manufacturing computers and the assessee was selling the software along with computer and the hon ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the form of systems consisting of a variable number of separately-housed units. A unit is to be regarded as being a part of the complete system, if it meets all the following conditions : (a) it is connectable to the central processing unit either directly or through one or more other units; (b) it is specifically designed as part of such a system (it must, in particular, unless it is a power supply unit, be able to accept or deliver data in a form (code or signals) which can be used by the system). Such units presented separately are also to be classified in Heading No. 84.71. 7. Reading of the above note clearly shows that if the units presented separately; are also clalssifiable under Heading 84.71 of Customs Tariff. 8. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants now cannot plead that both should be classified separately. The appellants relied upon the decision of the hon ble Supreme Court decision in the case of PSI Data Systems Ltd. (supra). In that case, the assessees were manufacturing computers and they were clearing software along with computers and the revenue wants to include the value of software in the assessable value of the computer. In these circumstances, the hon ble Supreme Court held that for the purpose of excise duty, the value of software is not be included in the value of computer. Hence, the ratio of the decision of the hon ble Supreme Court is not applicable on the facts of the present case. 11. In view of the above discussions, we do not find any merits in the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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