https://www.taxtmi.com/caselaws?id=54281 Application software supplied separately on floppies and CDs for a DCS remains classifiable under Heading 85.24, because Note 6 to Chapter 85 keeps records and other media in their appropriate media heading even when cleared with the apparatus for which they are intended. It is not covered by Heading 85.37 merely because it is used with the equipment. As the software was separate from the hardware and not embedded in it, its value was not includible in the assessable value of the DCS hardware. en-us Wed, 03 Aug 2005 00:00:00 +0530 Tue, 19 Oct 2010 11:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54281 Application software supplied separately on floppies and CDs for a DCS remains classifiable under Heading 85.24, because Note 6 to Chapter 85 keeps records and other media in their appropriate media heading even when cleared with the apparatus for which they are intended. It is not covered by Heading 85.37 merely because it is used with the equipment. As the software was separate from the hardware and not embedded in it, its value was not includible in the assessable value of the DCS hardware. Case-Laws Central Excise Wed, 03 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54281