https://www.taxtmi.com/caselaws?id=385312 The Tribunal ruled in favor of the appellants, importers of IT software licenses, in a dispute over the classification of goods and the benefit of NIL rate of duty under Customs Notification No. 21/2002. The appellants argued that the imported paper licenses conveying the right to use software should be classified under a specific heading based on relevant Board Circulars and judicial precedents. Relying on Circulars and precedents, the Tribunal found in favor of the appellants, emphasizing the correct interpretation and application of legal provisions in classifying the imported goods. 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 The Tribunal ruled in favor of the appellants, importers of IT software licenses, in a dispute over the classification of goods and the benefit of NIL rate of duty under Customs Notification No. 21/2002. The appellants argued that the imported paper licenses conveying the right to use software should be classified under a specific heading based on relevant Board Circulars and judicial precedents. Relying on Circulars and precedents, the Tribunal found in favor of the appellants, emphasizing the correct interpretation and application of legal provisions in classifying the imported goods. Case-Laws Customs Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385312