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Customs - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Classification - import of hardware with embedded software - the ...

Customs

May 10, 2017

Classification - import of hardware with embedded software - the software has merged and formed part of the essential constituent of software for which reason, the identity of the software is lost and the hardware and software values will be inseparable - demand confirmed - AT

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  1. Refund claim u/s 27 - Import of Watchguard Security Products - embedded software - the claim that the software and hardware were separate and distinct cannot be acceptable - AT

  2. Supply of software embedded in the hardware - when a software is embedded in hardware and there is one composite price, the entire amount remains as Business income and...

  3. Valuation - inclusion of cost of software in the value hardware - equipments have been cleared from the factory without the software being loaded in the equipments - no...

  4. Classification of imported goods - IT Software license - documents conveying the right to use software do not merit classification under CTH 8523 8020 but merits...

  5. Nature of purchase of software - software purchased by assessee for ultimate export either as embedded software or as part of project undertaken by it cannot be...

  6. Import of software - customised software or embedded with the hardware - If the appellants have put themselves in a situation wherein they have committed an offence to...

  7. Nature of transaction - Sale of software or service - The software imported by the appellant was customized according to the need of the individual DCS, supplied the...

  8. Exemption u/s 10A - STP unit - exclusion of hardware component from export turnover - Software without loading onto the hardware could not be used and the hardware with...

  9. Valuation of imported goods - value of the software is required to be added to that of the hardware inasmuch as the hardware is received pre-loaded with the software -...

  10. The activity of loading of business software in the Hardware / Nucleus Device by the applicant will not constitute manufacture under the Central Excise Law - not liable...

 

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