Classification of goods - one would conclude that CD-ROM ...
CD-ROMs with software fall under Heading 8524.20; facts suppressed to evade duty, demand confirmed.
June 6, 2015
Case Laws Central Excise AT
Classification of goods - one would conclude that CD-ROM contains some software and would, therefore, be classifiable under Heading 8524.20 - o hesitation in holding that there was suppression of facts with a wilful intention to evade duty - demand confirmed - AT
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