https://www.taxtmi.com/caselaws?id=240302 The Tribunal rejected the appellant's appeal regarding the classification of "Watchguard Security Products" for duty exemption. They determined that the software and hardware were not distinct entities as the software was embedded in the hardware, making it integral to the system. The Tribunal upheld the Commissioner (Appeals)'s decision that the goods were correctly classified under Customs Tariff Heading 8473.30, dismissing the appeal for refund claim under Section 27 of the Customs Act, 1962, and Customs Notification No. 17/2001-Cus. en-us Mon, 21 Jan 2013 00:00:00 +0530 Sat, 30 Nov 2013 05:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240302 The Tribunal rejected the appellant's appeal regarding the classification of "Watchguard Security Products" for duty exemption. They determined that the software and hardware were not distinct entities as the software was embedded in the hardware, making it integral to the system. The Tribunal upheld the Commissioner (Appeals)'s decision that the goods were correctly classified under Customs Tariff Heading 8473.30, dismissing the appeal for refund claim under Section 27 of the Customs Act, 1962, and Customs Notification No. 17/2001-Cus. Case-Laws Customs Mon, 21 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240302