2008 (3) TMI 87

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....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 8324.20 of the Schedule to the Central Excise Tariff Act, 1985. 3. The case of the Revenue is that the item in question is classifiable under Sub-heading....

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....ded 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 classifiable under 8524.20 as computer software. 5. We find that tariff heading 85.24 of the Central Excise Tarif....

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....cs 8524.90 -Other"   Reading of the Tariff heading 8524 reveals that it is in respect of Records, tapes and other recorded media for Sound or other similarly recorded phenomena. The tariff heading further includes Magnetic tapes, Magnetic discs The items classifiable under sub-heading 8524.90 are other Records, tape and other recorded media for sound or other similarly recorded ph....