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Central Excise - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

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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