https://www.taxtmi.com/caselaws?id=342707 Imported hardware and embedded application software may be classified as a composite unit under Chapter 8471 where the software is loaded for exclusive use, the system functions as an integrated solution, and the hardware and software values are inseparable. Attempts to split the import into separate components are not accepted when the software forms an integral and indispensable part of the machine. A classification objection based on departure from the show cause notice will also fail where the final assessment remains consistent with the importer's own declaration and the essential controversy on classification is duly addressed. en-us Fri, 28 Apr 2017 00:00:00 +0530 Sat, 10 Feb 2018 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342707 Imported hardware and embedded application software may be classified as a composite unit under Chapter 8471 where the software is loaded for exclusive use, the system functions as an integrated solution, and the hardware and software values are inseparable. Attempts to split the import into separate components are not accepted when the software forms an integral and indispensable part of the machine. A classification objection based on departure from the show cause notice will also fail where the final assessment remains consistent with the importer's own declaration and the essential controversy on classification is duly addressed. Case-Laws Customs Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342707