https://www.taxtmi.com/caselaws?id=385312 Paper licences that merely convey the right to use software already loaded on a server are classifiable as documents of title under heading 4907, not as software under heading 8471/8523. The cited circular and prior tribunal view support that classification, and the department had not disputed similar subsequent clearances under heading 4907. On that basis, the challenged order was unsustainable, and the appellant was entitled to nil duty benefit under the relevant customs notification. en-us Wed, 21 Aug 2019 00:00:00 +0530 Tue, 03 Sep 2019 08:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385312 Paper licences that merely convey the right to use software already loaded on a server are classifiable as documents of title under heading 4907, not as software under heading 8471/8523. The cited circular and prior tribunal view support that classification, and the department had not disputed similar subsequent clearances under heading 4907. On that basis, the challenged order was unsustainable, and the appellant was entitled to nil duty benefit under the relevant customs notification. Case-Laws Customs Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385312