2008 (3) TMI 522

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Balbir Singh, Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) held that the product in question, manufactured and cleared by the respondents, is computer software classifiable under Sub-heading 8524.20 of the Schedule to the Central Excise Tariff Act, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....other products. Sub-heading 8524.90 is in respect of other recorded media for sound or other similarly recorded phenomena, Magnetic tapes, Magnetic discs. Contention of the respondents is also that the software in question is used with data processing machine for checking and verifying the operation of telecommunication satellite. As the software is used with data processing machine it is classifi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....corded video cassettes, containing tape of width not exceeding 15 millimetres, manufactured from an unrecorded video cassette   8524.35 - Video cassettes, other   8524.39 - Others   8524.40 - Magnetic discs   8524.90 - Other" Reading of the Tariff heading 8524 reveals that it is in respect of Records, tapes and other recorded m....