https://www.taxtmi.com/caselaws?id=366057 Paper licences that merely convey the right to use information technology software, without containing machine-readable software themselves, are classifiable under Heading 4907 as documents of title. Heading 8523 applies only to information technology software in machine-readable form, so a paper licence alone does not fall there. Heading 4911 was also inapplicable because the goods were not PUK cards or other printed matter of that kind. The classification was therefore upheld under Heading 4907, consistent with the tariff interpretation rules and the Board circular. en-us Thu, 07 Jun 2018 00:00:00 +0530 Tue, 05 Mar 2019 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366057 Paper licences that merely convey the right to use information technology software, without containing machine-readable software themselves, are classifiable under Heading 4907 as documents of title. Heading 8523 applies only to information technology software in machine-readable form, so a paper licence alone does not fall there. Heading 4911 was also inapplicable because the goods were not PUK cards or other printed matter of that kind. The classification was therefore upheld under Heading 4907, consistent with the tariff interpretation rules and the Board circular. Case-Laws Customs Thu, 07 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366057