https://www.taxtmi.com/caselaws?id=264046 Imported compact disc content consisting of machine-readable data, images and drawings that can be viewed, altered or manipulated through software such as AutoCAD is treated as information technology software under Heading 8523. The supplementary note to Chapter 85 covers representations of instructions, data, sound or image recorded in machine-readable form and capable of manipulation or interactivity by an automatic data processing machine. The document also notes that valuation under section 19 of the Customs Act cannot be sustained on a combined-import theory where the commercial records do not establish the CD as part of the order and, in any event, the classification adopted leaves the duty demand without effect. en-us Tue, 18 Aug 2015 00:00:00 +0530 Sat, 07 May 2016 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264046 Imported compact disc content consisting of machine-readable data, images and drawings that can be viewed, altered or manipulated through software such as AutoCAD is treated as information technology software under Heading 8523. The supplementary note to Chapter 85 covers representations of instructions, data, sound or image recorded in machine-readable form and capable of manipulation or interactivity by an automatic data processing machine. The document also notes that valuation under section 19 of the Customs Act cannot be sustained on a combined-import theory where the commercial records do not establish the CD as part of the order and, in any event, the classification adopted leaves the duty demand without effect. Case-Laws Customs Tue, 18 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264046