https://www.taxtmi.com/caselaws?id=387880 Integrated cable television headend equipment was classified by reference to the function of the whole system, not the individual components, so heading 8525 applied rather than residual heading 8543. The value of embedded software and post-importation service charges was also includible in assessable value where the supply documents showed they formed part of the import transaction and were connected with installation and system integration. Classification was corrected in favour of the importers, but the valuation additions were sustained, with the matter remitted only for recomputation of duty and consequential penalties. en-us Fri, 01 Nov 2019 00:00:00 +0530 Sat, 02 Nov 2019 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387880 Integrated cable television headend equipment was classified by reference to the function of the whole system, not the individual components, so heading 8525 applied rather than residual heading 8543. The value of embedded software and post-importation service charges was also includible in assessable value where the supply documents showed they formed part of the import transaction and were connected with installation and system integration. Classification was corrected in favour of the importers, but the valuation additions were sustained, with the matter remitted only for recomputation of duty and consequential penalties. Case-Laws Customs Fri, 01 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387880