9911796707
TMI Blog2017 (11) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... be classified by Revenue under CTH 8543.89. But according to appellant, the goods were ultimately held to be goods falling under CTH 84.71 the has been recorded by Revenue so at page 194 of the appeal folder. For convenience of reading, the Table referred to above is reproduced below:- S.No. B/E No. & Date Invoice No. & Date Declared classification Duty rate claimed Ass. Value (in Rs.) Duty (in Rs.) 1 423477 13.5.2002 L-26018 8.5.2002 8471.47 5% + 16% 71,80,891.02 15,65,434.00 2 439637 12.6.2002 L-38466 6.6.2002 8471.49 15% + 16% + 4% 11,99,772.40 4,64,744.00 3 441833 17.6.2002 L40401 11.6.2002 8543.89 5% + 16% 2,19,91,184.50 47,94,078.00 4. 455989 12.7.2002 G-60918 8.7.2002 8471.49 5% + 16% 1,09,96,804.25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing unit and an input arid output unit, whether or not combined 15% 8471.49 -- Other, presented in the form of systems 15% 8471.50 - Digital processing units other than those of sub-heading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit : storage units, input units, output Units 15% 8471.60 - input or output units, whether or not 15% containing storage units in the same housing 15% 8471.70 - Storage units Free 8471.80 - Other units of automatic data processing machines 15% 8471.90 - Other 15% 3. Along with the above goods, a software as per description appearing at page 71 of the appeal folder came to India declaring value thereof as That was Rs. 3,94,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted. The same software that is contained in the hardware forming part of the seven items in the Table when came by a media and that appeared at page 71 of the appeal folder, the value declared in respect of that media having been already formed part of the seven items of the goods appearing in Table under para 2 of show cause notice, should not be taxed. 6. Appellant relies on the decision in the case of Vodafone Essar Gujarat Ltd. Vs. CC(I), Mumbai - 2009 (237) ELT 458 (Tri-Mumbai) to support its contention above. Placing para 20 of the order of Tribunal, appellant says that the software came as an operational software for which that should not form part of assessable value of the hardware as described in the Table aforesaid. According to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to include the value thereof to the goods covered by para 19 of show cause notice. It is further submission of Revenue that the media came to India was never used after that reached to India. So also reliance of appellant on the decision of Tribunal in the case of Vodafone Essar Gujarat Ltd. (supra) is misplaced for various reasons that the software came in media was integrally connected with the hardware appearing in the Table reflected in para 2 of show cause notice. Such software having the value as declared by the appellant in the Bill of Entry as appearing at page 71 of the appeal folder was allocated in a rational manner to determine the value of those seven items of hardware appearing in the table. 9. Learned representative for Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... called computer and computer system has been explained in the said judgment. 12. Appellant was informed that unless the Bench is satisfied as to the character of the software contained in the hardware and also in the media, it is impracticable to conclude the matter. 13. It is very clearly noticed today that insofar as classification of both the goods are concerned, that is not in dispute. So also there is no dispute that the software brought into India was classifiable under CTH 8534 and also enjoys the exemption under Notification No.21/2002-Cus. as herein before stated. 14. In view of paucity of time, the matter could not proceed for which both sides agree to satisfy on the above aspect to the Bench on 15th November 2017. 15. Call o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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