https://www.taxtmi.com/caselaws?id=925 Software imported on CDs and floppy disks remained software for tariff classification purposes and was not to be treated as parts of a remote access server system; the exemption under Notification No. 20/99-Cus. was therefore available. The Tribunal also held that the demand could not stand because the adjudication relied on an undisclosed third-party clarification and the assessee was not given a proper opportunity to rebut it, amounting to a breach of natural justice. The absence of a proper show cause notice further vitiated the demand. The appeal succeeded and the duty demand and exemption denial were set aside with consequential relief. en-us Mon, 24 Jul 2006 00:00:00 +0530 Sun, 13 Apr 2008 19:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=925 Software imported on CDs and floppy disks remained software for tariff classification purposes and was not to be treated as parts of a remote access server system; the exemption under Notification No. 20/99-Cus. was therefore available. The Tribunal also held that the demand could not stand because the adjudication relied on an undisclosed third-party clarification and the assessee was not given a proper opportunity to rebut it, amounting to a breach of natural justice. The absence of a proper show cause notice further vitiated the demand. The appeal succeeded and the duty demand and exemption denial were set aside with consequential relief. Case-Laws Customs Mon, 24 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=925