TMI Blog2005 (7) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Appellant's claim for classification is based on Note 6 to Chapter 85. That Note reads as under :- "Records, tapes and other media of Heading 85.23 or 85.24 remain classified in those headings when presented with the apparatus for which they are intended. This Note does not apply to such media when they are presented with articles other than the apparatus for which they are intended". 3. The claim of the appellant is that the software was intended for the printer. This claim was rejected in the impugned order with the following observations :- On facts, there is no dispute. The"8. impugned item is software contained on CD ROM which accompanies Printers etc. imported by the appellant. Whenever these printers are connected to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cifically for the printer. The system works like this. The software is loaded on the computer and upon that, the printer and the computer become compatible and the printer would print out materials as instructed by the computer. The Counsel has submitted that Commissioner was in error in holding that the software was not for the printer since it cannot be loaded on the printer. According to the Counsel, what is relevant is not whether the software can be loaded on the printer itself but whether the software is for the printer. He has further submitted that this position remains settled by the clarification contained in Paras 3 and 4 of Circular No. 51/02-Cus., dated 12-8-2002. Those paras read as under :- It appears that the doubt has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te, software on floppy/CD etc.) was imported along with merchandise for which it is not intended, e.g. a book, which as a set would form educational material for retail sale. The earlier Chapter Note posed difficulty in classifying such goods. The amendment has been effected to solve this difficulty". 5. We have perused the records and heard learned DR also. 6. It is clear from the Note to Chapter 6 (sic) [Note 6 to Chapter 85] that the 'media' when presented along with apparatus for which it is intended has to be assessed as media. In the present case, it is clear that the media in question (software) is for the printer inasmuch as the media makes the printer for which it is meant compatible with computer. Therefore, classification con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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