https://www.taxtmi.com/caselaws?id=51948 The Tribunal held that the printer is classifiable under sub-heading 8471.60 and the driver software on CD under sub-heading 8524.39. Both are to be assessed together under sub-heading 8471.60 on a combined value of US $150.27 per piece. The Tribunal found that the driver software should be classified separately as it was not embedded or integrated with the printer but imported along with it. The provisions of Section 19 of the Customs Act, 1962, and Accessories (Conditions) Rules, 1963, were correctly applied in determining the assessment. The impugned order-in-appeal was set aside, and the department's appeal was allowed. en-us Wed, 11 Jun 2003 00:00:00 +0530 Wed, 29 Sep 2010 13:29:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51948 The Tribunal held that the printer is classifiable under sub-heading 8471.60 and the driver software on CD under sub-heading 8524.39. Both are to be assessed together under sub-heading 8471.60 on a combined value of US $150.27 per piece. The Tribunal found that the driver software should be classified separately as it was not embedded or integrated with the printer but imported along with it. The provisions of Section 19 of the Customs Act, 1962, and Accessories (Conditions) Rules, 1963, were correctly applied in determining the assessment. The impugned order-in-appeal was set aside, and the department's appeal was allowed. Case-Laws Customs Wed, 11 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51948