https://www.taxtmi.com/caselaws?id=48041 Software preloaded on a laptop hard disk and necessary for the machine to function as imported is treated as an integral part of the laptop for customs classification, not as a separately classifiable recorded medium. By contrast, separately imported packaged software may still fall under Heading 85.24. The SC held that the imported laptop unit was correctly classified as an automatic data processing machine under Heading 84.71, and not under Heading 85.24 for the preloaded operating system. en-us Thu, 30 Aug 2007 00:00:00 +0530 Thu, 30 Jun 2016 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48041 Software preloaded on a laptop hard disk and necessary for the machine to function as imported is treated as an integral part of the laptop for customs classification, not as a separately classifiable recorded medium. By contrast, separately imported packaged software may still fall under Heading 85.24. The SC held that the imported laptop unit was correctly classified as an automatic data processing machine under Heading 84.71, and not under Heading 85.24 for the preloaded operating system. Case-Laws Customs Thu, 30 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48041