2001 (11) TMI 561

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..... kar, Member (T)]. The question for consideration in this appeal is classification of instruction manuals for software which were imported by the appellant along with software for computers. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the order of the Assistant Collector of Customs demanding duty on the manuals. The Assistant Collector s order, called an enf .....

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..... 23-11-1993 to the appellant. In that letter, the Assistant Collector informs it that, in the light of the decision of the Collectors of Customs, it has been decided that the manuals would be assessed to duty at the same rate as software (and not at nil rate of duty) and asked the importer to pay the duty. It is difficult for us to consider this to be an order finalising the provisional assessment .....

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