9911796707
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Issues:
1. Classification of imported goods under Customs duty. 2. Interpretation of Chapter Notes and Notification for classification of Computer Software. Analysis: 1. The judgment deals with the classification of imported goods, specifically "Router" and "Computer Software," under Customs duty. The lower appellate authority classified all items under sub-heading 8473.30, while the appellant argued for different classifications. The tribunal found that the duty demanded for the Router was correctly calculated, but the duty for Computer Software was not quantified. As a result, waiver and stay were granted for the duty on Computer Software under the first two Bills of Entry. For the remaining four Bills of Entry, where duty was demanded on Computer Software under sub-heading 8473.30, a detailed analysis was conducted. 2. The tribunal analyzed the classification of Computer Software under Heading 85.24 based on Chapter Notes and a Notification. The appellant claimed exemption from duty under the Notification, arguing that the software was not for a machine performing a specific function other than data processing. The appellant highlighted that Routers are Automatic Data Processing Machines and data processing occurs through them. Referring to relevant Chapter Notes and a Supreme Court judgment, the tribunal found a prima facie case for the appellant's benefit under the Notification. Consequently, waiver and stay of recovery were granted for the duty demanded on Computer Software under the remaining four Bills of Entry. This judgment illustrates the importance of accurate classification under Customs duty and the interpretation of Chapter Notes and Notifications for determining the applicability of exemptions. The tribunal's detailed analysis of the goods and legal provisions resulted in the granting of waiver and stay for the duty demanded on Computer Software, highlighting the significance of legal arguments and precedents in such cases.
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