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TMI Blog2012 (11) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... essable value of hardware. - submission of the appellant that the software licence certificate should fall under CH 4907 as Documents of title conveying the right to use Information Technology Software cannot be accepted - C/1834/2011 - 1201/2011 - Dated:- 29-11-2011 - S/Shri P.G. Chacko, M. Veeraiyan, JJ. REPRESENTED BY : Shri G. Shiva Dass, Advocate, for the Appellant. Ms. Sudha Koka, Addl. Commr. and Ms. Manasa Gangotri Kata, Asst. Commr. of Customs, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - The miscellaneous application is for early hearing of the stay application. In as much as the early hearing application already stands listed in its normal course, the miscellaneous application is dismissed as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-heading 4907 00 30 as documents of title conveying the right to use Information Technology Software . In this regard he referred to the explanatory notes of HSN applicable to chapter 4907 and drew our attention that the entry in Customs Tariff 49.07 namely documents of title conveying the right to use Information Technology Software is unique to Customs Tariff in India as the same is not specifically mentioned in the HSN. (b) Alternatively, he submits that the imported licences could be treated only as Information Technology Software and therefore, are classifiable under Chapter heading 8523 80 20. (c) The software licences in paper form thus falls either under Chapter heading 8523 80 20 or 4907 00 30 and the same cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e added to the value of the imported hardware. 5.1 Learned Additional Commissioner Mrs. Sudha Koka, assisting the joint CDR, took us through the pamphlets on the configuration of Advant Controller 460 Hardware and submitted that the so called licences imported by the appellants depend on number of field signal to be utilized in the imported machines. These licences are necessary to activate certain facilities provided in the hardware sold by M/s. ABB Sweden. She particularly drew our attention to the words contained in the software licence certificate which reads as under : The software licensed is to be used on equipment as specified by ABB. She also submits that the licence basically refers to using of different options availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dware and the software licence certificate . We have also gone through the submissions in the grounds of appeal. In para D2 of grounds of appeal, it has been clearly stated the software was loaded into the machinery and imported and that the value of software has also been included in the value of hardware. Further, the perusal of software licence certificate envisage that the said software is to be used on equipment as specified by ABB . The licence also refers to various options which are sought to be licenced such as 5 100 Tags Redundant. The invoices relating to the import of hardware specifically referred to different assemblies, sub assemblies, unit of the hardware and in the same invoice the values of so called software licence c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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