https://www.taxtmi.com/caselaws?id=448291 CESTAT Bangalore dismissed the appeal regarding classification of imported software license in paper form. The tribunal held that software licenses imported as physical documents should be classified under CTH 49070030 (printed matter) rather than CTH 85238020 (software). The court ruled that classification depends on the product's physical form at import, not its intellectual value. Despite the license's high value and intellectual content, the physical paper documents conveying software usage rights fall under Chapter 49 per supplementary notes and relevant notifications. en-us Thu, 04 Jan 2024 00:00:00 +0530 Mon, 15 Jan 2024 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448291 CESTAT Bangalore dismissed the appeal regarding classification of imported software license in paper form. The tribunal held that software licenses imported as physical documents should be classified under CTH 49070030 (printed matter) rather than CTH 85238020 (software). The court ruled that classification depends on the product's physical form at import, not its intellectual value. Despite the license's high value and intellectual content, the physical paper documents conveying software usage rights fall under Chapter 49 per supplementary notes and relevant notifications. Case-Laws Customs Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448291