https://www.taxtmi.com/caselaws?id=88546 Tariff classification of blank floppy diskettes had to be determined by the wording of the heading and the nature of the goods, not by the fact that similar clearances had been accepted elsewhere. The heading for automatic data processing machines, parts and accessories did not cover blank floppy diskettes, and the disks were not software merely because software could be stored on them. With Heading 84.51/55 ruled out, the competing heading alone remained for consideration, and the assessee's classification was left undisturbed. en-us Mon, 02 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 16:08:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88546 Tariff classification of blank floppy diskettes had to be determined by the wording of the heading and the nature of the goods, not by the fact that similar clearances had been accepted elsewhere. The heading for automatic data processing machines, parts and accessories did not cover blank floppy diskettes, and the disks were not software merely because software could be stored on them. With Heading 84.51/55 ruled out, the competing heading alone remained for consideration, and the assessee's classification was left undisturbed. Case-Laws Central Excise Mon, 02 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88546