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Issues: Whether software imported along with printers was classifiable under Heading 85.24 as media under Note 6 to Chapter 85, or with the printers under Heading 84.71, and whether the software was required to be valued and assessed separately.
Analysis: Note 6 to Chapter 85 requires media of Heading 85.24 to remain classified in that heading when presented with the apparatus for which they are intended. The software was imported on CD-ROMs meant for the printer, since it made the printer compatible with the computer and enabled printing. The imported media was separately invoiced and separately priced. The clarification in Circular No. 51/02-Cus. supported the view that such recorded media remains classifiable under its own heading when intended for the apparatus with which it is presented. On these facts, the media could not be classified with the printer under Heading 84.71.
Conclusion: The software was correctly classifiable under Heading 85.24 and had to be assessed separately. The contrary classification was unsustainable, and the appeal succeeded.
Ratio Decidendi: Where recorded media is imported with the apparatus for which it is intended, it retains its own tariff classification and is not shifted to the heading applicable to the apparatus merely because it accompanies that apparatus.
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