https://www.taxtmi.com/caselaws?id=107601 The Tribunal allowed the appeal, setting aside the Commissioner's order. It upheld the appellants' classification of Voice Boards and Fax Boards as computer software under sub-heading 8524.90. The Tribunal rejected the confiscation and penalty, emphasizing the importance of expert opinions in classification disputes and ruling against the extended period of limitation. The Tribunal also criticized the Commissioner's reliance on an unmentioned catalogue, leading to the order's dismissal on that ground as well. en-us Fri, 20 Jun 2003 00:00:00 +0530 Fri, 23 Mar 2012 16:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107601 The Tribunal allowed the appeal, setting aside the Commissioner's order. It upheld the appellants' classification of Voice Boards and Fax Boards as computer software under sub-heading 8524.90. The Tribunal rejected the confiscation and penalty, emphasizing the importance of expert opinions in classification disputes and ruling against the extended period of limitation. The Tribunal also criticized the Commissioner's reliance on an unmentioned catalogue, leading to the order's dismissal on that ground as well. Case-Laws Customs Fri, 20 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107601