https://www.taxtmi.com/caselaws?id=54564 Recorded media imported with printers retained classification under Heading 85.24 rather than being merged with the printers under Heading 84.71, because Note 6 to Chapter 85 keeps media of Heading 85.24 in that heading when presented with the apparatus for which it is intended. The software on CD-ROMs was separately invoiced and separately priced, and it was meant to make the printer compatible with the computer and enable printing. The circular cited in the text supported separate classification of such recorded media. On these facts, the software had to be assessed separately and could not be classified with the printer. en-us Mon, 04 Jul 2005 00:00:00 +0530 Wed, 20 Oct 2010 18:43:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54564 Recorded media imported with printers retained classification under Heading 85.24 rather than being merged with the printers under Heading 84.71, because Note 6 to Chapter 85 keeps media of Heading 85.24 in that heading when presented with the apparatus for which it is intended. The software on CD-ROMs was separately invoiced and separately priced, and it was meant to make the printer compatible with the computer and enable printing. The circular cited in the text supported separate classification of such recorded media. On these facts, the software had to be assessed separately and could not be classified with the printer. Case-Laws Customs Mon, 04 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54564