https://www.taxtmi.com/caselaws?id=85534 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. en-us Thu, 18 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 16:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85534 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. Case-Laws Customs Thu, 18 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85534