TMI Blog2018 (4) TMI 1115X X X X Extracts X X X X X X X X Extracts X X X X ..... alue of the software is required to be added to that of the hardware inasmuch as the hardware is received pre-loaded with the software - However, the amounts paid towards the annual maintenance contract for three years, cannot be added to the transaction value of the imported goods inasmuch as such payment is towards post import service. Matter remanded to the adjudicating authority with the direction to add the value of software to that of the hardware and charge Customs duty accordingly - appeal allowed by way of remand. - Customs Appeal No. 50239 of 2018 - Final Order No. 51381/2018 - Dated:- 12-4-2018 - Satish Chandra, President And V. Padmanabhan, Member (Technical) For the Appellants : Sh. Mohan Lal, Adv. For the Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 1,800.00 Software 3. LIC-REPL- T650 T650 Replicate VM license 1 8M329.00 8,329.00 Maintenance 4. SUP-T650- REPL-PLAT- 3YR Maintenance-Platinum Support, T650 HVV+ba 1 4,165.15 4,165.47 5. SUP-T650- PLAT-3YR Platinum Support, T650, Replicate VM 3-yr 1 28,486.00 28,486.00 Software 6. LIC-TSCS- ONEVMSTORE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce in the form of software licence. He argued that there is no import duty on imported software and hence, value of the same cannot be loaded to the value of the imported Server . He further submitted that certain amounts were paid by the assessee-Appellants to the supplier of the Server abroad towards the annual maintenance contract for a period of three years. Since such amounts have been paid for post importation service, there is no need to pay the Customs duty on such charges. In this connection, he also referred to the CBEC Circular No. 15/2011 dated 18.03.2011 in which the issues relating to the assessment of software have been clarified. 5. The learned DR justified the impugned order. He argued that the software stands already ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
