https://www.taxtmi.com/caselaws?id=117726 Imported computer software intended for use with automatic data processing machines was held, on a prima facie view, to fall under Heading 85.24, with Note 6 to Chapter 85 and Note 5 to Chapter 84 supporting classification and the corresponding exemption under Notification No. 11/97-Cus. The routers covered by the first two Bills of Entry had already suffered duty at the rate adopted in the impugned order, so no separate differential duty appeared payable on that component. On that basis, waiver of pre-deposit and stay of recovery were granted for the duty demanded on both the routers and the software pending further consideration. en-us Wed, 01 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 12:15:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117726 Imported computer software intended for use with automatic data processing machines was held, on a prima facie view, to fall under Heading 85.24, with Note 6 to Chapter 85 and Note 5 to Chapter 84 supporting classification and the corresponding exemption under Notification No. 11/97-Cus. The routers covered by the first two Bills of Entry had already suffered duty at the rate adopted in the impugned order, so no separate differential duty appeared payable on that component. On that basis, waiver of pre-deposit and stay of recovery were granted for the duty demanded on both the routers and the software pending further consideration. Case-Laws Customs Wed, 01 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117726