https://www.taxtmi.com/circulars?id=1424 The revised Chapter Note 6 to Chapter 85 clarifies that "those headings" refers to 85.23 or 85.24; software media remain classifiable in those headings only when presented with the apparatus for which they are intended. Software accompanying other articles is classifiable under 85.24 unless the media and articles together form a set put up for retail sale, in which case GIR 3(b) governs classification of the set as a whole. en-us Mon, 12 Aug 2002 00:00:00 +0530 Wed, 10 Jun 2009 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1424 The revised Chapter Note 6 to Chapter 85 clarifies that "those headings" refers to 85.23 or 85.24; software media remain classifiable in those headings only when presented with the apparatus for which they are intended. Software accompanying other articles is classifiable under 85.24 unless the media and articles together form a set put up for retail sale, in which case GIR 3(b) governs classification of the set as a whole. Circulars Customs Mon, 12 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1424