2005 (7) TMI 479

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..... er per : Jyoti Balasundaram, Vice-President]. The above appeal arises out of the order of the Commissioner of Customs, Mumbai, enhancing the assessable value of Software imported separately by the appellants herein on recorded media, holding that the software loaded on the automatic data processing machines should be assessed along with the ADP machines under sub-heading 8471.49 of CTA, and .....

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..... riff Heading 8471.49. However ld. Counsel has drawn our attention to the Apex Court decision in Sprint R.P.G. India Ltd. v. Commissioner of Customs-I, Delhi [2000 (116) E.L.T. 6 (S.C.)], in which it has been held that Computer Software loaded on a hard disk drive is assessable as of computer software at the rate of 10% as per Heading 85.24 of Customs Tariff Act, 1975 read with Notification No. 59/ .....

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