9911796707
TMI BlogClassification of software. - RegX X X X Extracts X X X X X X X X Extracts X X X X ..... oned above and to say that a doubt has been raised regarding classification of records, tapes and other media when presented with the equipment or apparatus for which they are intended. On account of amendments carried out in Chapter Note 6 to Chapter 85 of the Customs Tariff consequent to the amendments in HS Nomenclature, which came into effect from 1.1.2002, a view has been expressed that softw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich they are intended." 3. It appears that the doubt has been raised on account of the words, "those headings" mentioned in Chapter Note 6 to Chapter 85 of the Customs Tariff. A plain reading of Note 6 as it stands, makes it amply clear that the reference to "those headings" in this Chapter Note refers to headings "85.23 or 85.24" and not to the headings of the equipment/apparatus. Therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 version. It states that "Records, tapes, etc., presented with articles other than the apparatus for which they are intended can be classified with these articles if they constitute a set". Hence it is evidently clear that the revision in the above Chapter Note was effected keeping in view the situations where recorded media (audio cassette, video cassette, software on floppy/CD, etc.) was im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... retail sale under GIR 3(b), they will have to be necessarily classified separately under their own appropriate heading, namely, heading 85.24. 6. Difficulties if any faced in implementing the above instructions may be brought to the notice of the Board. Please acknowledge receipt of this Circular. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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