https://www.taxtmi.com/caselaws?id=92859 Computer software imported on a hard disk drive was held to be classifiable as recorded media under Heading 85.24, because the essential character of the consignment was the software rather than the physical drive. The fact that the software was stored on a hard disk did not alter its classification, and Chapter Note 6 of Chapter 85 supported treatment of such media under that heading. The goods were therefore assessable at 10% and not under Heading 84.71 as hard disk drives. en-us Thu, 20 Jan 2000 00:00:00 +0530 Mon, 30 Jun 2014 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92859 Computer software imported on a hard disk drive was held to be classifiable as recorded media under Heading 85.24, because the essential character of the consignment was the software rather than the physical drive. The fact that the software was stored on a hard disk did not alter its classification, and Chapter Note 6 of Chapter 85 supported treatment of such media under that heading. The goods were therefore assessable at 10% and not under Heading 84.71 as hard disk drives. Case-Laws Customs Thu, 20 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92859