2008 (3) TMI 87

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..... cation software and there is no further classification of operational or application software as claimed by revenue, so it is classifiable u/h 8524.20 – revenue appeal dismissed - E/3367/2004-DB - 118/2008-EX(PB), - Dated:- 22-3-2008 - S/Shri S. S. Kang, Vice-President and Rakesh Kumar, Member (T) [Order per: S.S. Kang, Vice-President]. - Heard both sides. 2. Revenue filed this appea .....

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..... f the respondents is that Heading 85.24 of the Tariff covers Records, tapes and other recorded media for sound or other similarly recorded phenomena. Sub-headings covers Gramophone records, Computer software, Magnetic tapes, Magnegtic discs, and other products. Sub-heading 8524.90 is in respect of other recorded media for sound or other similarly recorded phenomena, Magnetic tapes, Magnetic discs. .....

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..... Computer software -Magnetic tapes: 8524.31 -Audio tapes in any form 8524.32 -Audio cassettes 8524.33 -Video tapes in any form 8524.34 -Recorded video cassettes, containing tape of width not exceeding 15 millimetres, manufactured from an unrecorded video cassette 8524.35 -Video cassettes, other 8524.3 .....

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