https://www.taxtmi.com/caselaws?id=215917 Software licence keys issued after software supply, and used only to convey the right to use the software, were treated as requiring classification under Chapter Heading 49 in light of Board Circular No. 15/2011-Customs dated 18.3.2011. The circular clarified that paper licences conveying only a right to use software fall under that heading, and the aligned treatment under the Central Excise Tariff required the classification issue to be examined by the adjudicating authority. The impugned order was set aside and the matter remanded for de novo adjudication after hearing the appellant. en-us Wed, 11 Jan 2012 00:00:00 +0530 Tue, 31 Jul 2012 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215917 Software licence keys issued after software supply, and used only to convey the right to use the software, were treated as requiring classification under Chapter Heading 49 in light of Board Circular No. 15/2011-Customs dated 18.3.2011. The circular clarified that paper licences conveying only a right to use software fall under that heading, and the aligned treatment under the Central Excise Tariff required the classification issue to be examined by the adjudicating authority. The impugned order was set aside and the matter remanded for de novo adjudication after hearing the appellant. Case-Laws Central Excise Wed, 11 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215917