https://www.taxtmi.com/caselaws?id=94297 The Tribunal allowed the appeals for remand, directing the Assistant Commissioner to reevaluate the classification of software and manuals for duty rate determination. The Tribunal emphasized the importance of considering the nature of the manuals in relation to the imported software, particularly in determining whether the manuals were optional items. The matter was remanded for a fresh consideration, highlighting the need for a detailed assessment of the import details and the applicability of previous Tribunal decisions on similar issues. en-us Mon, 28 Feb 2000 00:00:00 +0530 Mon, 21 Nov 2011 14:29:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94297 The Tribunal allowed the appeals for remand, directing the Assistant Commissioner to reevaluate the classification of software and manuals for duty rate determination. The Tribunal emphasized the importance of considering the nature of the manuals in relation to the imported software, particularly in determining whether the manuals were optional items. The matter was remanded for a fresh consideration, highlighting the need for a detailed assessment of the import details and the applicability of previous Tribunal decisions on similar issues. Case-Laws Central Excise Mon, 28 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94297