https://www.taxtmi.com/circulars?id=1549 Where a protection lock is imported separately or as a distinct hardware item (pre programmed without accompanying software, or unprogrammed), it is treated as computer hardware and classifiable accordingly. When the protection lock is imported together with the software on media as a set clearly intended to be used together, the combined import is classified as software by applying the General Interpretative Rule treating the set as a whole. en-us Tue, 16 Dec 2003 00:00:00 +0530 Wed, 10 Jun 2009 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1549 Where a protection lock is imported separately or as a distinct hardware item (pre programmed without accompanying software, or unprogrammed), it is treated as computer hardware and classifiable accordingly. When the protection lock is imported together with the software on media as a set clearly intended to be used together, the combined import is classified as software by applying the General Interpretative Rule treating the set as a whole. Circulars Customs Tue, 16 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1549