https://www.taxtmi.com/caselaws?id=170031 The classification dispute concerned software imported on CDs with relays and whether it formed part of the relay software under the relevant tariff entries and Note 2 to Section 16 of the Customs Tariff Act. On the material available, the software was not shown to be integrated with the relays or used as part of the relay package; it appeared to be an independently imported item for installation in computers and communication with other sub-station equipment. That prima facie position supported interim relief, and waiver of pre-deposit with stay of recovery was granted. en-us Tue, 02 Sep 2014 00:00:00 +0530 Thu, 14 May 2015 10:59:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170031 The classification dispute concerned software imported on CDs with relays and whether it formed part of the relay software under the relevant tariff entries and Note 2 to Section 16 of the Customs Tariff Act. On the material available, the software was not shown to be integrated with the relays or used as part of the relay package; it appeared to be an independently imported item for installation in computers and communication with other sub-station equipment. That prima facie position supported interim relief, and waiver of pre-deposit with stay of recovery was granted. Case-Laws Customs Tue, 02 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170031