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2015 (8) TMI 492 - SUPREME COURT

2015 (8) TMI 492 - SUPREME COURT - 2015 (319) E.L.T. 354 (SC) - Valuation - inclusion of value of software into the value of hardware - Classification of goods - CD doc entry subscription - Classification under sub-heading 8517.00 or under Chapter sub-heading No. 8524.90 - Held that:- matter is squarely covered by the judgment of this Court in ‘Commissioner of Customs, Chennai v. Pentamedia Graphics Ltd.’ [2006 (5) TMI 90 - SUPREME COURT OF INDIA], in favour of the assessee - Decided against Rev .....

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nd accessories falling under Chapter Heading 85 of the schedule to the Central Excise Tariff Act, 1985. Vide Classification Declaration No. 2/99-2000, dated 13-8-1999, respondents declared CD doc Entry Subscription under Chapter sub-heading 4901.90 attracting nil rate of duty instead of the previous classification under sub-heading 8517.00. 2. Three Show cause notices were issued to the respondent-assessee on 14-2-2000, 23-1-2000 and 28-5-2000. The said show cause notices were issued propos .....

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