https://www.taxtmi.com/caselaws?id=54834 An imported tyre scanner was held classifiable under Heading 90.27 as an apparatus for measuring or checking porosity because its real and principal function was tyre porosity detection, and additional capabilities did not shift it to Heading 90.31, which was treated as a parts heading. Imported software was held classifiable under Heading 85.24 and therefore eligible for exemption under Notification No. 17/2001-Cus., as amended, with reclassification rejected. The doctrine of unjust enrichment was held not to bar the refund claim where the import related to capital goods used in manufacture of end products. The assessee's classification, exemption and refund claims were accepted. en-us Thu, 01 Dec 2005 00:00:00 +0530 Fri, 22 Oct 2010 12:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54834 An imported tyre scanner was held classifiable under Heading 90.27 as an apparatus for measuring or checking porosity because its real and principal function was tyre porosity detection, and additional capabilities did not shift it to Heading 90.31, which was treated as a parts heading. Imported software was held classifiable under Heading 85.24 and therefore eligible for exemption under Notification No. 17/2001-Cus., as amended, with reclassification rejected. The doctrine of unjust enrichment was held not to bar the refund claim where the import related to capital goods used in manufacture of end products. The assessee's classification, exemption and refund claims were accepted. Case-Laws Customs Thu, 01 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54834