Classification of software protection locks whether as software under CTH 8524 or as hardware under 8473-reg

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..... e protection locks whether as software under CTH 8524 or as hardware under 8473-reg. I am directed to say that divergence of practice regarding the classification of 'software protection locks' has been brought to the notice of the Board. This item is being assessed under CTH 8524 or 8473.30 by different Commissionerates. 1. It has been observed that many kinds of CD's containing software are .....

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..... as a whole will be classified by application of GIR 3(b). Where the software accompanying the imported article does not constitute a set put up for retail sale, it will have to be classified under CTH 85.24'. 3. This matter was discussed in the Tariff Conference of Chief Commissioners of Customs held at Visakhapatnam on 25th and 26th September, 2003 [Agenda Item A-2]. 4. The Conference consid .....

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..... k are clearly meant to be used together and these are imported together as a set, it would qualify for classification as an item of 'software' under CTH 8524. Moreover, in the third situation classification will be done as per rule 3(b) of the General Interpretative Rules This would be consistent with the Board's Circular No. 51/2002-Cus. dated 12.8.2002. 6. The Board has accepted the recommenda .....

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