https://www.taxtmi.com/highlights?id=105441 Imported educational software supplied on CDs to educational institutions was treated as packaged, rather than customized, software where identical unmodifiable products were marketed to varied users and related consultation, installation, training and support did not alter the software. MRP/RSP-based valuation applied because packages lacked the mandatory "not for retail sale" declaration required for the industrial or institutional consumer exclusion. Customer and sub-reseller invoices supported the retail sale price; installation, training and support costs were not deductible without a separate invoice break-up. Non-declaration of MRP supported extended limitation, confiscation and penalties, sustained alongside differential CVD. en-us Tue, 27 Oct 2026 14:17:28 +0530 Tue, 27 Oct 2026 14:17:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105441 Imported educational software supplied on CDs to educational institutions was treated as packaged, rather than customized, software where identical unmodifiable products were marketed to varied users and related consultation, installation, training and support did not alter the software. MRP/RSP-based valuation applied because packages lacked the mandatory "not for retail sale" declaration required for the industrial or institutional consumer exclusion. Customer and sub-reseller invoices supported the retail sale price; installation, training and support costs were not deductible without a separate invoice break-up. Non-declaration of MRP supported extended limitation, confiscation and penalties, sustained alongside differential CVD. Highlights Customs Tue, 27 Oct 2026 14:17:28 +0530 https://www.taxtmi.com/highlights?id=105441