2017 (11) TMI 415

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..... The goods so came to India intended to be classified by Revenue under CTH 8543.89. But according to appellant, the goods were ultimately held to be goods falling under CTH 84.71 the has been recorded by Revenue so at page 194 of the appeal folder. For convenience of reading, the Table referred to above is reproduced below:- S.No. B/E No. & Date Invoice No. & Date Declared classification Duty rate claimed Ass. Value (in Rs.) Duty (in Rs.) 1 423477 13.5.2002 L-26018 8.5.2002 8471.47 5% + 16% 71,80,891.02 15,65,434.00 2 439637 12.6.2002 L-38466 6.6.2002 8471.49 15% + 16% + 4% 11,99,772.40 4,64,744.00 3 441833 17.6.2002 L40401 11.6.2002 8543.89 5% + 16% 2,19,91,1....

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.... weighing not more than 10 Kg, consisting of at least a central processing unit, a keyboard and a display 15%   - Other digital automatic data processing Machines :   8471.41 -- Comprising in the same housing at least a central processing unit and an input arid output unit, whether or not combined 15% 8471.49 -- Other, presented in the form of systems 15% 8471.50 - Digital processing units other than those of sub-heading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit : storage units, input units, output Units 15% 8471.60 - input or output units, whether or not 15% containing storage units in the same housing ....

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....ormula not known to law to determine the tax liability of the appellant thereon. 5. Appellant further pleads that the hardware came in seven items appearing in the Table aforesaid contained the and that contained the software and value thereof was declared accordingly. Therefore such declared value should not be distorted. The same software that is contained in the hardware forming part of the seven items in the Table when came by a media and that appeared at page 71 of the appeal folder, the value declared in respect of that media having been already formed part of the seven items of the goods appearing in Table under para 2 of show cause notice, should not be taxed. 6. Appellant relies on the decision in the case of Vodafone Essar G....

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.... being integrally connected with the hardware that came through different Bills of Entry as Tabulated in para 2 of show cause notice, was liable to be included in the assessable value of the Tabled goods. Adjudicating authority in para 20 of show cause notice brought out the classification of such goods and sought in para 03(C) to include the value thereof to the goods covered by para 19 of show cause notice. It is further submission of Revenue that the media came to India was never used after that reached to India. So also reliance of appellant on the decision of Tribunal in the case of Vodafone Essar Gujarat Ltd. (supra) is misplaced for various reasons that the software came in media was integrally connected with the hardware appearing i....