https://www.taxtmi.com/caselaws?id=30260 The ruling authority upheld the classifications and duty rates for recorded DVDs and HDDs as determined by the Commissioner of Customs. It was decided that the assessable value for re-imported HDDs and DVDs would include various costs as per Notification No. 94/96-Cus. The authority clarified that the identity of the data, not the medium, is essential for determining duty exemption eligibility. Additionally, it was emphasized that the nature of the data must be disclosed to Customs for establishing the identity of exported and imported data. en-us Mon, 21 Jan 2008 00:00:00 +0530 Tue, 19 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30260 The ruling authority upheld the classifications and duty rates for recorded DVDs and HDDs as determined by the Commissioner of Customs. It was decided that the assessable value for re-imported HDDs and DVDs would include various costs as per Notification No. 94/96-Cus. The authority clarified that the identity of the data, not the medium, is essential for determining duty exemption eligibility. Additionally, it was emphasized that the nature of the data must be disclosed to Customs for establishing the identity of exported and imported data. Case-Laws Customs Mon, 21 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30260