Classification of Software Licenses in Paper Form Examined; Right-to-Use Documents Fall Under CTH 49 Per Notification 21/2002.

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....Classification of imported goods - Software License imported in paper form - the supplementary notes under Chapter 49 and the description at sl.No.157 of Notification 21/2002 clearly show that the documents which convey the right to use the software are rightly classifiable under CTH 49. - AT....