https://www.taxtmi.com/caselaws?id=53755 The Appellate Tribunal ruled in favor of M/s. Hewlett Packard India Pvt. Ltd., emphasizing the separate classification of software loaded with hardware under the Customs Tariff Act. The Tribunal considered legal precedents, the Explanatory Notes of the Harmonized System of Nomenclature, and a Supreme Court decision supporting the distinct classification of software accompanying hardware. The decision overturned the penalties imposed by the Assistant Commissioner and Commissioner (Appeals), highlighting the relevance of Note 6 to Chapter 85 in determining the classification of software presented with the intended apparatus. en-us Mon, 11 Oct 2004 00:00:00 +0530 Fri, 15 Oct 2010 10:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53755 The Appellate Tribunal ruled in favor of M/s. Hewlett Packard India Pvt. Ltd., emphasizing the separate classification of software loaded with hardware under the Customs Tariff Act. The Tribunal considered legal precedents, the Explanatory Notes of the Harmonized System of Nomenclature, and a Supreme Court decision supporting the distinct classification of software accompanying hardware. The decision overturned the penalties imposed by the Assistant Commissioner and Commissioner (Appeals), highlighting the relevance of Note 6 to Chapter 85 in determining the classification of software presented with the intended apparatus. Case-Laws Customs Mon, 11 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53755