https://www.taxtmi.com/caselaws?id=111070 CD-ROM documentation bundled with application software was treated, in common parlance, as software rather than other recorded media because the tariff entry did not define software and the product could be used only with accompanying software and hardware. The analysis further notes that penalty is unsustainable where the record does not show intent to evade duty, particularly when the goods were cleared on nil duty after classification declarations and the later tariff position also supported nil duty. The classification issue was therefore resolved in favour of software treatment for the relevant period, and the penalty was deleted. en-us Mon, 22 Sep 2003 00:00:00 +0530 Fri, 20 Apr 2012 11:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111070 CD-ROM documentation bundled with application software was treated, in common parlance, as software rather than other recorded media because the tariff entry did not define software and the product could be used only with accompanying software and hardware. The analysis further notes that penalty is unsustainable where the record does not show intent to evade duty, particularly when the goods were cleared on nil duty after classification declarations and the later tariff position also supported nil duty. The classification issue was therefore resolved in favour of software treatment for the relevant period, and the penalty was deleted. Case-Laws Central Excise Mon, 22 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111070