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TMI Blog2017 (5) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... CD 15%, CVD 16%, and SAD 4% and (2) "IT software CA" and SAM software with 2000 pieces of "Smart Cards" for an Assessable value of Rs. 57,53,085/- classifying the goods under CTH 852499 and CETH 852420 and claimed NIL rate of duty under Customs Notification No.21/02 dated 01.03.2002 vide Sl.No.157, the above goods covered by Invoice No.5012122002-1 were supplied by M/s.Nagra Vision, SA, Route DE Genev 22 1033 CNESEA VX, Switzerland. 2. On examination, it emerged that the imported goods at Sl.No.1 container work station consisted of computer with keyboard, mouse, monitor and hub as per invoice and that Item No.2 was not found to be imported separately. However, 2000 empty smart cards without any software were also found. Importer took the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission of the SCN and corrigenda alongwith appeal papers. The contention of ld. advocate that he has difficulties to argue without the show cause notice and the corrigendum has been taken note of. 5. Today when the matter came up for hearing, Shri S. Murugappan, Ld. Advocate appeared for the appellants, reiterated the grounds of appeal and contends that SCN and corrigendum proposed classification of the impugned item under CTH 852510 and thereafter under CTH 854389. However, in adjudication, a totally different classification viz. 8471 has been ordered by the Commissioner. Hence the impugned order is outside the scope of the SCN/corrigenda. 5.1 On merits, ld. advocate submits that the software is only preloaded on to a hard disk and canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the records available, what comes to the fore is that the imported goods were intended to be used as an integrated solution to manage subscribers, dealers access rights etc. The documents accompanying imported goods in the title clearly states that software is loaded along with the machine and has also certified that only Raj TV can make use of the software exclusively, as evident from the letter dt.08.01.2003 of the foreign supplier M/s.Nagra Vision. It is not in dispute that at the time of import, appellants have claimed CTH 8471 only for the hardware and for the software portion they claimed CTH 852499. From the facts on record, it is evident that software was very much part of the hardware imported. Adjudicating authority has noted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e importer had inter alia admitted that the machine will be a junk machine without the software. In the judgment of Hon'ble Apex Court in the case of Sprint R.P.G India Ltd. Vs Commissioner reported in - 2002 (116) ELT 6 (SC), also relied upon by the appellant, Hon'ble Apex Court had inter alia opined that computer software loaded on to a hard disk drive is assessable under 8524, on their finding that what was imported was software of hard disk and not hard disk in the guise of software. However the present case is definitely one where predominant cost of the hard disk and the hardware have been attempted to be passed on in the garb of software. 11. More relevant to the facts of this case would be the ratio of Tribunal's Larger ..... X X X X Extracts X X X X X X X X Extracts X X X X
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