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    <title>2008 (3) TMI 87 - CESTAT, NEW DELHI</title>
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    <description>Software used with a data processing machine for checking and verifying telecommunication satellite operations was held classifiable as computer software under sub-heading 8524.20. The tariff heading specifically covers computer software, and the classification scheme did not recognise a further split between operational software and application software for placing the product under sub-heading 8524.90. Because the product functioned as software used in data processing for satellite verification tasks, it fell within the computer software entry rather than other software. The Revenue&#039;s classification basis was rejected.</description>
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    <pubDate>Sat, 22 Mar 2008 00:00:00 +0530</pubDate>
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      <title>2008 (3) TMI 87 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=4542</link>
      <description>Software used with a data processing machine for checking and verifying telecommunication satellite operations was held classifiable as computer software under sub-heading 8524.20. The tariff heading specifically covers computer software, and the classification scheme did not recognise a further split between operational software and application software for placing the product under sub-heading 8524.90. Because the product functioned as software used in data processing for satellite verification tasks, it fell within the computer software entry rather than other software. The Revenue&#039;s classification basis was rejected.</description>
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      <pubDate>Sat, 22 Mar 2008 00:00:00 +0530</pubDate>
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