https://www.taxtmi.com/caselaws?id=364573 Software independently supplied in machine-readable CD form, with standalone functionality and capability of being loaded on any computer, was classified as information technology software under Heading 8523 rather than as software integral to medical equipment. The fact that the software was not confined to the imported machine and was not merely customer-built embedded software supported that classification. Redemption fine and penalty were unsustainable because the assessment was made without a proper speaking order and without observance of natural justice, and any earlier acceptance of the suggested classification did not amount to waiver of those rights. en-us Tue, 24 Jul 2018 00:00:00 +0530 Thu, 17 Jan 2019 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364573 Software independently supplied in machine-readable CD form, with standalone functionality and capability of being loaded on any computer, was classified as information technology software under Heading 8523 rather than as software integral to medical equipment. The fact that the software was not confined to the imported machine and was not merely customer-built embedded software supported that classification. Redemption fine and penalty were unsustainable because the assessment was made without a proper speaking order and without observance of natural justice, and any earlier acceptance of the suggested classification did not amount to waiver of those rights. Case-Laws Customs Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364573