2008 (3) TMI 522

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..... e-President]. Heard both sides. 2. Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) held that the product in question, manufactured and cleared by the respondents, is computer software classifiable under Sub-heading 8524.20 of the Schedule to the Central Excise Tariff Act, 1985. 3. The case of the Revenue is that the item in question is classifiable .....

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..... r similarly recorded phenomena, Magnetic tapes, Magnetic discs. Contention of the respondents is also that the software in question is used with data processing machine for checking and verifying the operation of telecommunication satellite. As the software is used with data processing machine it is classifiable under 8524.20 as computer software. 5. We find that tariff heading 85.24 of the Cent .....

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..... exceeding 15 millimetres, manufactured from an unrecorded video cassette 8524.35 - Video cassettes, other 8524.39 - Others 8524.40 - Magnetic discs 8524.90 - Other Reading of the Tariff heading 8524 reveals that it is in respect of Records, tapes and other recorded media for sound or other .....

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