https://www.taxtmi.com/caselaws?id=218504 A prima facie examination of the invoices, technical literature and software licence certificates indicated that the certificates were linked to pre-loaded software in the imported hardware and were intended to activate specified equipment functions. The appellant did not establish that the certificates related to separately imported software, and the argument that they were independently classifiable as documents of title conveying software was rejected at this stage. On that basis, complete waiver of pre-deposit was not justified, and the appellant was directed to deposit Rs. 75 lakhs within six weeks while recovery of the balance duty demand was stayed pending the appeal. en-us Tue, 29 Nov 2011 00:00:00 +0530 Sat, 17 Nov 2012 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218504 A prima facie examination of the invoices, technical literature and software licence certificates indicated that the certificates were linked to pre-loaded software in the imported hardware and were intended to activate specified equipment functions. The appellant did not establish that the certificates related to separately imported software, and the argument that they were independently classifiable as documents of title conveying software was rejected at this stage. On that basis, complete waiver of pre-deposit was not justified, and the appellant was directed to deposit Rs. 75 lakhs within six weeks while recovery of the balance duty demand was stayed pending the appeal. Case-Laws Customs Tue, 29 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218504