Classification of books imported alongwith floppy diskettes

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..... diskettes. It is directed to say that certain representations have been received in the Board regarding difficulties being experienced by the trade in clearance of imported books which are supplied with floppy diskettes attached to the cover. It has been specifically stated that the Customs Authorities insist on classification of such books with floppies attached as 'computer software' under C .....

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..... n under Chapter 49. On the other hand, if the software on the diskette is the principal commodity that is being imported and the accompanying printed material is only by way of instructions as to how to operate the software (as in the case of Word Star, Micro Soft etc.) then the whole gets classified under heading 85.24. Pending disputes, if any, may be resolved in the light of the above and if .....

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