9911796707
TMI Blog2012 (8) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... cular dated 18.3.2011 in respect of the Customs Tariff has clarified that such keys which only permit the right to use the software are classifiable under Chapter Heading 49 of the Customs Tariff - matter is remanded to the adjudicating authority for de novo adjudication - E/576 & 577/11 - - - Dated:- 11-1-2012 - Mr. S.S. Kang, Mr. Sahab Singh, JJ. Shri S.S. Gupta, Chartered Accountant, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plied software licence key subsequent to 1.3.2006 for additional use of the software by the customers. The applicant took a specific plea before the adjudicating authority that the applicant had only supplied the key which permits the right to use the information technology software and the document which permits the right to use is classifiable under Chapter Heading 4907 of the Central Excise Tar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es the findings of the lower authority to submit that the circular now relied upon by the applicant is in respect of Customs Tariff. 5. We find that the dispute is in respect of classification of software licence key which, according to the applicant, permits the right to use the software which was already supplied prior to 1.3.2006. We find that the Board vide circular dated 18.3.2011 in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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