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Classification of CD ROM containing images of drawing and designs of engineering goods under Customs Tariff Act. Analysis: The primary issue in this case is the classification of the CD ROM containing drawings and designs of engineering goods. The Appellant argued that the CD ROM should be classified under Heading 49.06 as drawings for engineering purposes or alternatively under Heading 49.11 as other printed matter, citing relevant judgments. The Appellant contended that the Supreme Court rulings supported their classification under Heading Nos. 49.06 or 49.11. Additionally, they argued that even if classified under Heading 85.24, the CD ROM would qualify for a nil rate of duty under a specific notification. They also relied on a previous decision where a similar product was classified as software. In response, the Departmental Representative argued that the CD ROM should not be classified under Chapter 49, as it does not meet the criteria specified for Heading 49.06 or 49.11. They contended that the specific Heading 85.24 covering recorded discs should be preferred for classification. The representative highlighted that the product in question did not fall under the criteria specified for Heading 49.06 or 49.11, as it did not consist of originals drawn by hand or handwritten texts. They emphasized that the CD ROM did not meet the requirements for classification under Chapter 49. After considering the arguments from both sides, the Tribunal examined the product imported by the Appellant, which was a CD ROM containing images of drawings and designs of engineering goods. The Tribunal referred to the relevant Headings under the Customs Tariff Act and the Explanatory Notes of HSN. It was noted that the CD ROM did not meet the criteria specified under Heading 49.06 for industrial plans and drawings. The Tribunal agreed with the Departmental Representative that the CD ROM did not qualify as a printed matter under Heading 49.11. Instead, the Tribunal found that the product fell under sub-heading 85.24.39, specifically covering recorded media. The Tribunal differentiated this case from previous judgments where the products imported were printed drawings, designs, and plans. In conclusion, the Tribunal rejected the Appeal and upheld the classification of the CD ROM under sub-heading 85.24.39. The decision was based on the specific characteristics of the product and the criteria outlined in the Customs Tariff Act, emphasizing the importance of accurate classification under the relevant Headings.
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