2004 (6) TMI 371

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..... C 2000/XP Docking Kit with connecting cable, (iii)      20 pieces of hydra PAC 2K/XP multimedia kit with connecting cable, and (iv)      250 pieces of software CD. 3. Appellants filed two bills of entry claiming classification of hydra PAC mentioned at Sl. Nos. 1 to 3 above under Customs Tariff heading 8473.10. In respect of software CD appellants claimed classification under heading 85.24 of the Customs Tariff and claimed benefit of Notification No. 21/2002-Cus., dated 1-3-2002. The adjudicating authority classified the software CD under heading 8473.30 of the Customs Tariff with hardware. Appellant filed appeal. The same was dismissed. 4. The contention of the appellants is t .....

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..... n Chapter Note 6 of Chapter 85 of the Customs Tariff to submit that records, tapes and other media of heading No. 85.23 remain classified in those headings, when they are presented with the apparatus for which they are intended and this Note does not apply to such media when they are presented with articles other than apparatus for which they are intended. 7. We find that in this case the dispute is of classification and benefit of notification to 250 pieces of software CD. The appellants claimed classification under heading 85.24 of the Customs Tariff read with serial No. 157 of the table appended to the notification No. 21/2002-Cus., dated 1-3-2002. Revenue classified the goods under heading 8473.30 along with hardware imported by t .....

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..... e and software components. 9. The appellants also relied upon the Hon'ble Supreme Court's decision in the case of Sprint R.P.G. India Ltd. v. CC-I, Delhi (supra). In that case, importer made import of software which were loaded on a hard disk. The Revenue wanted to classify the goods as hardware. In this situation, the Hon'ble Supreme Court held that software remains software even though it is stored on a hard disk drive. In the present case, the facts are different. In the present case the appellants made import of complete kits including software. Therefore, we find no merits in the argument of the appellants that the goods in question are not classifiable under heading 8473.30 of the Customs Tariff. 10. The appeal is dismisse .....

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