https://www.taxtmi.com/caselaws?id=386514 The Supreme Court affirmed the Tribunal's decision that the imported goods should be classified under heading 8525 and that the value of embedded software and services should be included in the assessable value. The Court held that the software and services were not post-importation activities but were embedded before importation, thus falling under Rule 9 of the 1988 Rules. The appeal was dismissed without costs, and the matter was remanded for re-computation of the duty based on the new classification and valuation. en-us Fri, 27 Sep 2019 00:00:00 +0530 Wed, 20 Nov 2019 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386514 The Supreme Court affirmed the Tribunal's decision that the imported goods should be classified under heading 8525 and that the value of embedded software and services should be included in the assessable value. The Court held that the software and services were not post-importation activities but were embedded before importation, thus falling under Rule 9 of the 1988 Rules. The appeal was dismissed without costs, and the matter was remanded for re-computation of the duty based on the new classification and valuation. Case-Laws Customs Fri, 27 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386514