TaxTMI 
TaxTMI 
2024 (1) TMI 690
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....th tariff duty and the "Software License" under CTH 49070030 seeking benefit of NIL rate of duties under Sl. No.157 of Custom Notification No.212002 dated 01.03.2002. When appellant objected classification of "Software License" under CTH 49070030, respondent submitted that the software imported in media form and the licence imported in paper form and the licences enabled them to multiple copies of the software are to be classified under CTH 49070030. However adjudicating authority rejected the classification sought by the Respondent and classified the 'Software Licences' under CTH 85238020. Aggrieved by the said order, the appellant filed appeal before the Learned Commissioner (Appeals) and the Commissioner(Appeals) vide impugned order held....
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....lassified under different headings as per the Customs Tariff. 4. Learned counsel also drew our attention to the entry no.157 in the general exemption notification which reads as: (i) Information Technology software, and (ii) Document of title conveying the right to use Information Technology software. He also submitted that the supplementary notes under chapter 49 states 'For the purpose of tariff item 49070030 "Information Technology Software" means any representation of instrument data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to an user, by means of an automatic data processing machine. 5. Learned Counsel for the responde....
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.... Effective rates of basic and additional duty for specified goods falling under chapters 1 to 99 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001-Customs, dated the 1st March, 2001 [G.S.R. 116(E), dated the 1st March, 2001], the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below or column (3) of the said Table read with the relevant List appended hereto, as the case may be, and falling within the Chapter, heading or sub-heading ....