Inbuilt chromatograph software forms part of the instrument and is not separately classifiable as recorded media.

Inbuilt software imported with a chromatograph was held to be classifiable with the instrument under sub-heading 9027.20, not separately under sub-heading 8524.90. The software was not treated as recorded media of the kind covered by heading 85.24, and separate valuation for customs purposes did not justify a separate tariff classification. As the software was designed to operate only with the chromatograph, formed an integral part of it, and was not shown to have independent use, Chapter Note 2(b) to Chapter 90 required it to be classified with the machine as a part or accessory suitable solely or principally for that instrument.

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Issues: Whether the inbuilt software imported along with the chromatograph was classifiable separately under sub-heading 8524.90 of the Customs Tariff Act, 1975, or as part of the chromatograph under sub-heading 9027.20 read with Chapter Note 2(b) of Chapter 90 of the Customs Tariff Act, 1975.

Analysis: The imported item was not records, tapes or other recorded media of the kind covered by heading 85.24, and the residuary sub-heading 8524.90 could not be invoked merely because the software was separately valued for customs purposes. The materials on record showed that the software was designed to operate only with the chromatograph, formed an integral part of the instrument, and was not shown to be capable of independent use elsewhere. Chapter Note 2(b) of Chapter 90 required parts and accessories suitable solely or principally with a particular machine to be classified with that machine. The cited precedent on essential parts of a chromatograph supported the same approach.

Conclusion: The software was not classifiable separately under sub-heading 8524.90 and was correctly classifiable with the chromatograph under sub-heading 9027.20. The finding was in favour of the assessee.

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