https://www.taxtmi.com/caselaws?id=111979 Imported software CDs supplied as part of a composite docking kit were not treated as standalone software for exemption purposes. Because the invoices, manufacturer description and product presentation showed a package containing both hardware and software components, classification followed the composite import rather than the media alone. Chapter Note 6 of Chapter 85 supported classification by reference to the apparatus with which the media were presented. On that basis, the CDs were classified with the hardware under heading 8473.30, and the claimed exemption for software under heading 85.24 was unavailable. en-us Mon, 07 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 11:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111979 Imported software CDs supplied as part of a composite docking kit were not treated as standalone software for exemption purposes. Because the invoices, manufacturer description and product presentation showed a package containing both hardware and software components, classification followed the composite import rather than the media alone. Chapter Note 6 of Chapter 85 supported classification by reference to the apparatus with which the media were presented. On that basis, the CDs were classified with the hardware under heading 8473.30, and the claimed exemption for software under heading 85.24 was unavailable. Case-Laws Customs Mon, 07 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111979