https://www.taxtmi.com/caselaws?id=51907 The Tribunal allowed the appeals and set aside the impugned orders, classifying the CD-ROMs under sub-heading 20 of Heading 85.24. The judgment emphasized the relevance of the circular's definition of computer software for classification, aligning with the interactive nature of the software. It clarified that manufacturing process and duty burden should not dictate classification, emphasizing the importance of interpreting tariff headings in line with official circular definitions and exemptions. en-us Tue, 20 May 2003 00:00:00 +0530 Wed, 29 Sep 2010 11:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51907 The Tribunal allowed the appeals and set aside the impugned orders, classifying the CD-ROMs under sub-heading 20 of Heading 85.24. The judgment emphasized the relevance of the circular's definition of computer software for classification, aligning with the interactive nature of the software. It clarified that manufacturing process and duty burden should not dictate classification, emphasizing the importance of interpreting tariff headings in line with official circular definitions and exemptions. Case-Laws Central Excise Tue, 20 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51907