https://www.taxtmi.com/caselaws?id=116398 The Tribunal ruled in favor of the importer in a case concerning the classification of software imported separately from automatic data processing machines. The Tribunal held that the software should be classified separately under a specific tariff heading, making it eligible for exemption from duty under Notification No. 23/98-Cus. Consequently, the Tribunal set aside the Commissioner's order, allowing the appeal and relieving the importer from the confiscation of goods and penalty imposed under Section 111(m). en-us Mon, 11 Jul 2005 00:00:00 +0530 Tue, 12 Jun 2012 11:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116398 The Tribunal ruled in favor of the importer in a case concerning the classification of software imported separately from automatic data processing machines. The Tribunal held that the software should be classified separately under a specific tariff heading, making it eligible for exemption from duty under Notification No. 23/98-Cus. Consequently, the Tribunal set aside the Commissioner's order, allowing the appeal and relieving the importer from the confiscation of goods and penalty imposed under Section 111(m). Case-Laws Customs Mon, 11 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116398