TMI Blog2019 (9) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... the CTA or under heading 8471? - HELD THAT:- In the present case, the appellants have only imported paper licences which are documents of title conveying the right to use software loaded in the HP ILO Proliant Serve -. Further, the CBEC has also clarified vide Circular 15/2011 that documents conveying the right to use software do not merit classification under CTH 8523 8020 but merits classificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants had imported IT Software license with part No. 452158 B21 HP ILO Select NM 1 Ser 24x7 Support, 452141 B21 HP ILO ADV NM1 Ser 24x7 Support, 436747 B 22 HP IC Environment BL No. Media Licenses, and sought clearance of the same vide Bill of Entry No. 723637 dated 10.04.2008. The appellants claimed classification under Tariff Heading 49070030 of the CTA and claimed benefit of NIL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents of title conveying the right to use software loaded on HP ILO Proliant Server and has not imported the server or the software. She further submitted that the goods imported by the appellant are in the form of a document that contains certain codes that are used to access the IT software loaded on the HP ILO Proliant Server. She further submitted that the Board Circular No. 15/2011 dated 18.03 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the following decisions: a. Pioneer Embroideries Ltd. Vs. CC, Mumbai 2015 (322) E.L.T. 602 (SC) b. L.E. Industries Vs. CC 2005 (180) E.L.T. 409 (Tri.-Mumbai) c. Bharat Electronics Ltd. Vs. Collector of Customs, Bombay 1998 (102) E.L.T. 717 (Tribunal) 5. On the other hand, the learned AR defended the impugned order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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