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of <h1>Customs Clarifies Book and Floppy Diskette Import Classification: Primary Nature Determines Chapter 49 or 85 Classification.</h1> The Central Board of Excise & Customs addresses the classification of imported books accompanied by floppy diskettes. The issue arises from differing views between customs authorities, who classify these as 'computer software' under Chapter 85, and traders, who argue for classification under Chapter 49 as printed books. The Board advises that classification should depend on the primary nature of the goods. If the software merely supports the book's content, it should fall under Chapter 49. Conversely, if the software is the main product with the book serving as a guide, it should be classified under heading 85.24. Disputes should be resolved accordingly.
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