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Classification of software. - Reg
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....a doubt has been raised regarding classification of records, tapes and other media when presented with the equipment or apparatus for which they are intended. On account of amendments carried out in Chapter Note 6 to Chapter 85 of the Customs Tariff consequent to the amendments in HS Nomenclature, which came into effect from 1.1.2002, a view has been expressed that software imported along with the....
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....appears that the doubt has been raised on account of the words, "those headings" mentioned in Chapter Note 6 to Chapter 85 of the Customs Tariff. A plain reading of Note 6 as it stands, makes it amply clear that the reference to "those headings" in this Chapter Note refers to headings "85.23 or 85.24" and not to the headings of the equipment/apparatus. Therefore, the question of software being cla....
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....s, tapes, etc., presented with articles other than the apparatus for which they are intended can be classified with these articles if they constitute a set". Hence it is evidently clear that the revision in the above Chapter Note was effected keeping in view the situations where recorded media (audio cassette, video cassette, software on floppy/CD, etc.) was imported along with merchandise for wh....