TMI Blog2015 (1) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods are described as 1) Stylus, C43SX (inter) Inkjet printer 2) software, 3) Ink cartridges and 1) LQ-2090 Impact printer 2) software and 3) Ribbon cartridges with separate unit price for each item. There is no dispute on the fact that ink cartridges, ribbon cartridges and software are separately classified under headings 8473 and 8524 of CTH. - duty of customs cannot be levied on software which is exempt from duty merely on the ground that the value of the software is not separately available or separately indicated in the invoice. Impugned goods are described separately with separate unit price for software and ink cartridges and filed Bill of Entry accordingly. By respectfully following the above decision, we hold that the printer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l before the Commissioner (Appeals). The Commissioner (Appeals) in his order partly allowed their appeal and held that Ink cartridges and ribbon cartridges are specifically and separately classifiable under CTH 8473.3050 and allowed the benefit of the exemption Notification No. 21/2002 to Ink cartridges and ribbon cartridges and partly upheld the Order of the adjudicating authority in respect of printer software and held that the value of software to be added to the printer and assessed as printer. The appellants preferred appeal only in respect of assessment of inclusion of value of software with printer. 3. On the other hand, the Revenue also filed appeal against the impugned order against the classification of Ink cartridges and ribbo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gards the Revenue s appeal, the Ld. Advocate submits that the Commissioner (Appeals) has rightly allowed their appeal in so far as ink cartridges and ribbon cartridges, under CTH 8473.30. He relied upon the decision in the case of CC, Mumbai and Hewlett Packard India Ltd. (supra). 6. On the other hand, the Ld. AR for the Revenue reiterated the findings of the Order in Original and submits that the software to be classified along with the printer under CTH 8471. She further submits that the goods imported are sets for retail sale. The main article is printer, which gives the essential character and these articles are sold as one set. She submits that Section 19 of Customs Act is rightly invokable for classifying the goods imported as a se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication of the printer software. The relevant paragraph is reproduced as under:- 8. The next issue to be addressed is the correct classification of printer driver software. Section 12 of the Customs Act provides for levy of duty of customs on goods imported into India at the rates specified under the Customs Tariff Act, 1975, Section 2 of which provides that the rates at which duties of customs shall be levied under the Customs Act are specified in the first and second schedules thereto. The Schedule to the Customs Tariff consists of - (a) General Rules for Interpretation of the Customs Schedule (b) Section Notes (c) Chapter Notes. Rule 1 of the General Rules for Interpretation stipulates that Classification of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 001 as per serial No. 285 of the table to this notification. In the case of Sprint RPG - 2000 (116) E.L.T. 6 (S.C.), the apex court held that hard disk containing software is classifiable under CTH 85.24 by virtue of Note 6 to Chapter 85, and not a part of computer under Heading 84.73. The same view was expressed by the apex court in Barber Ship Management - 2002 (144) E.L.T. A293 while affirming the Tribunal s decision 2000 (117) E.L.T. 456, relating to software residing in the hard disk of the imported computer. 9. In the case of Acer India Ltd. cited supra, the assessee claimed deduction from the invoice value of the computer, and the value of software loaded thereon and cleared from the factory. The apex court held that by virtue of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
