https://www.taxtmi.com/caselaws?id=350536 Separately imported software brought on separate media was treated as classifiable under CTH 85.24 and eligible for exemption under Notification No. 21/2002-Cus., with the classification and exempt status not in dispute. The remaining controversy was whether the declared value of that software could be allocated to the imported hardware and added to the hardware's assessable value. The Tribunal held that this valuation issue could not be resolved without tangible evidence showing whether the software on separate media was the same as, or integrally connected with, the software embedded in the hardware, and therefore required fresh demonstration and verification before further hearing. en-us Tue, 19 Sep 2017 00:00:00 +0530 Wed, 08 Nov 2017 11:00:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350536 Separately imported software brought on separate media was treated as classifiable under CTH 85.24 and eligible for exemption under Notification No. 21/2002-Cus., with the classification and exempt status not in dispute. The remaining controversy was whether the declared value of that software could be allocated to the imported hardware and added to the hardware's assessable value. The Tribunal held that this valuation issue could not be resolved without tangible evidence showing whether the software on separate media was the same as, or integrally connected with, the software embedded in the hardware, and therefore required fresh demonstration and verification before further hearing. Case-Laws Customs Tue, 19 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350536