https://www.taxtmi.com/caselaws?id=351464 Imported equipment intended to operate as a single cable television head-end system was classified by its clearly defined function as a whole, namely transmission of television signals, placing it under heading 8525 rather than the residual heading 8543. The embedded software supplied for incorporation before clearance, together with post-import installation and related service charges forming part of the supply arrangement, was includible in the assessable value under the Customs Valuation Rules. Classification was therefore resolved in favour of the assessee, while the valuation adjustment was sustained in favour of the revenue, with recomputation directed. en-us Thu, 09 Nov 2017 00:00:00 +0530 Thu, 28 Feb 2019 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351464 Imported equipment intended to operate as a single cable television head-end system was classified by its clearly defined function as a whole, namely transmission of television signals, placing it under heading 8525 rather than the residual heading 8543. The embedded software supplied for incorporation before clearance, together with post-import installation and related service charges forming part of the supply arrangement, was includible in the assessable value under the Customs Valuation Rules. Classification was therefore resolved in favour of the assessee, while the valuation adjustment was sustained in favour of the revenue, with recomputation directed. Case-Laws Customs Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351464