https://www.taxtmi.com/caselaws?id=48041 The Supreme Court ruled that imported Laptops with preloaded operating systems are classified under CTH 84.71 as "Automatic data processing machines." The preloaded operating system on the Hard Disc is integral to the Laptop, making it a single unit for duty assessment. The Department's classification and duty assessment were upheld, denying the respondent's claim for separate assessment and duty exemption. The value of the Laptop includes the operating system value, supporting the Department's duty computation. The appeal was allowed, overturning the Tribunal's judgment without costs. 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 The Supreme Court ruled that imported Laptops with preloaded operating systems are classified under CTH 84.71 as "Automatic data processing machines." The preloaded operating system on the Hard Disc is integral to the Laptop, making it a single unit for duty assessment. The Department's classification and duty assessment were upheld, denying the respondent's claim for separate assessment and duty exemption. The value of the Laptop includes the operating system value, supporting the Department's duty computation. The appeal was allowed, overturning the Tribunal's judgment without costs. Case-Laws Customs Thu, 30 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48041