Classification of software protection locks whether as software under CTH 8524 or as hardware under 8473-reg

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....are under CTH 8524 or as hardware under 8473-reg. I am directed to say that divergence of practice regarding the classification of 'software protection locks' has been brought to the notice of the Board. This item is being assessed under CTH 8524 or 8473.30 by different Commissionerates. 1. It has been observed that many kinds of CD's containing software are provided with a lock to be used at th....

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....cation of GIR 3(b). Where the software accompanying the imported article does not constitute a set put up for retail sale, it will have to be classified under CTH 85.24'. 3. This matter was discussed in the Tariff Conference of Chief Commissioners of Customs held at Visakhapatnam on 25th and 26th September, 2003 [Agenda Item A-2]. 4. The Conference considered the issue whether to treat the softw....