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TMI Blog2010 (6) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... - appellant would stand classified under SH 8471.49 and the total invoice value thereof includible in the assessable value - assessing authority to reassess the goods - C/749/2002 - A/214/2010-WZB/C-II/CSTB - Dated:- 23-6-2010 - S/Shri P.G. Chacko, Member (J) and S.K. Gaule, Member (T) REPRESENTED BY : Ms. Aparna Hirandagi, Advocate, for the Appellant. Shri S.S. Katiyar, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - In this appeal filed by the assessee, the dispute relates to both classification and valuation of the goods imported by them. The appellant (assessee) filed a bill of entry on 4-7-2000 describing the goods as "Media Workstation Non-linear Editing System" and classifying the same und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y them be assessed to duty on full value shown in the invoice in terms of SH 8543.89 of the CTA Schedule and SH 8543.90 of the CETA Schedule for purposes of basic customs duty and CVD respectively. The assessee's claim for classification of the first two items mentioned in the supplier's certificate under SH 8471.49 and for classification of the third item under Heading 85.24 was rejected. Aggrieved by the assessment order, the assessee preferred an appeal to the Commissioner (Appeals) but without any success. Hence the present appeal of the assessee. 2. After examining the records and hearing both sides, we find that there can be no grievance for the appellant in relation to amendment of the bill of entry, which was initially sough ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of editing involves automatic data processing. It is not a function other than data processing and, therefore, would not attract Chapter Note 5(E). In any case, the Revenue has not succeeded in showing that the above system, which was imported, admittedly, for the purpose of editing of cinematographic films etc., could be classified as an electrical machine/apparatus under the residual sub-heading 8543.89 under Heading 85.43. There is yet another software, viz. media workstation software, which remains to be classified. The appellant would like it to be classified under Heading 85.24 as computer software whereas the Revenue would claim classification of the item again under SH 8543.89. We find that this software was found, by the assessi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng integral part of the automatic data processing system imported by the appellant should necessarily be classified along with the system as a single unit under Heading 84.71, if not under Heading 85.43. The learned counsel has contested the above argument of the SDR by relying on the Apex Court's decision in PSI Data Systems Ltd. v. CCE - 1997 (89) E.L.T. 3 (S.C.), wherein it was held that the value of software sold along with computer was not includible in the assessable value of the computer since there was a distinction between computer and software. The learned SDR has sought to distinguish the case of PSI Data Systems by pointing out that, unlike in the instant case, the software considered in the case of PSI Data Systems Ltd. (supra) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to the Deputy Commissioner of Customs, wherein it was stated thus : "..... we have imported a hardware (CPU) loaded with editing software, keyboard and a mouse. We will be using local monitor for-this system." For all these reasons, we hold that what is called "media workstation software" and figures at serial No. 3 of the supplier's certificate dated 1-8-2000 and the importer's letter to the Deputy Commissioner, dated 8-8-2000, is an integral part of the system (editing system) imported by the appellant and, therefore, for the purpose of both classification and valuation, it should stand included with the rest of the system. 4. In other words, the entire system imported by the appellant would stand classified under SH 8471.49 an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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