TaxTMI 
TaxTMI 
2025 (4) TMI 1198
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....lls of Entry for import of Control Systems classifying same under Chapter Heading 8538 9000 of the Customs Tariff Act (CTA), 1975. They also imported software license in paper form classifying the same under 8523 8020 claiming exemption from payment of basic customs duty. On examination, it was found that the distributive control unit was imported along with the software. The hardware for all the software including optional software as claimed by the importers was also supplied with the control systems imported under the above Bills of Entry. Referring to the Technical Right-up showed that the software improves productivity, carryout route cause failure analysis, advanced reporting etc. The Commissioner (Appeals) observed that the software ....
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....f charge was provided to the appellant. At a later date on investigation by SIIB, Order-in-Original No.284/2009 dated 12.10.2009 was issued classifying the goods under CTH 8538 9000. Aggrieved by this order, the appellant had filed an appeal before the Commissioner (Appeals), pending decision by the Commissioner (Appeals), a parallel show-cause notice dated 15.10.2009 was issued under Section 28 of Customs Act, 1962 demanding duty amount of Rs.1,48,02,065/-, which on adjudication was confirmed vide Order-in-Original No.417/2009 dated 26.12.2009 wherein it was held that the impugned goods are classifiable along with DCS (hardware) under CTH 8538 9000. Aggrieved by this order, the appellant filed an Appeal No. 122/2010 before the Commissioner....
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....s Pvt. Ltd. Vs. Commissioner: Final Order No. 20661 of 2019, CESTAT Bengaluru * Priya Limited vs. Commissioner of Customs 2019 (370) ELT 1688 (Tri.-Mumbai) 3.3. Further, it is also submitted that the show-cause notice and Order-in-Original issued/passed relying on Order-in-Original No.34/2008 dated 26.04.2008 and Order-in-Appeal No.33/2009 dated 30.03.2009 in the case of M/s Hewlett Packard India Sales Pvt. Ltd, this decision was set aside by the Tribunal vide Final Order No.20661/2019 dated 21.08.2019, hence the impugned order also needs to be set aside. 4. The Authorized Representative reiterating the findings of the Commissioner (Appeals) argued that the imported goods are rightly classified under CTH 8538 9000 as part of 'hardware'....
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....x7 Support, 436747 - B 22 HP IC Environment BL No. Media & Licenses, and sought clearance of the same vide Bill of Entry No. 723637 dated 10.04.2008. The appellants claimed classification under Tariff Heading 49070030 of the CTA and claimed benefit of NIL rate of duty under Sl. No. 157 of Customs Notification No. 21/2002 dated 1.3.2002 (as amended), vide which goods falling under heading 49 or 85.24 attract nil rate of duty. The assessing officer did not accept the classification sought by the appellants and instead classified the same under heading 8471 with a duty structure of 0 (BCD) + 14% (CVD) + 3% (Cess) + 4% (Addl. Duty). Aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner who rejected the same. 6. A....