2014 (9) TMI 946

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....ridharan, Advocates, for the Appellant. Dr. A.K. Nigam, Addl. Commissioner (AR), for the Respondent. ORDER The issue involved is classification of CDs containing software which were imported along with relays by the appellants. There is no dispute as regards the fact that the imported software in CDs are "CSC 2000 (V2) ES Software" and "CSC 2000 (V2) HMI Software" with the description as ....

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....38 90 00 - Covers other parts suitable for use solely or principally with the apparatus of headings 8538, 8536 or 8537. 3. The learned counsel for the appellant relied upon Note 2 of Section 16 of Customs Tariff Act. The same is reproduced as under :- 2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of ....

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.... of headings 8517 and 8525 to 8528 are to be classified in heading 8517; (c)     all other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548. 4. It was submitted that from the above note, it can be seen that only when information technology software is imported along w....

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....ks smoothly. What happens in reality is various software packages in the equipments and relays in the sub-stations communicate with the software installed in the sub-stations imported by the appellants and the sub-station ensures smooth functioning of the sub-station. Therefore it is quite clear that the software which has been imported by the appellants is not part of the relay software or is not....