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TMI Blog2024 (1) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... e only ground on which appeal is filed is that the license has an intellectual value and the software and the license should be considered as a set fails in as much as the classification depends upon the description of the product at the time of import. Moreover, the supplementary notes under Chapter 49 and the description at sl.No.157 of Notification 21/2002 clearly show that the documents which convey the right to use the software are rightly classifiable under CTH 49. There are no reason to interfere with the impugned order and accordingly the appeal is dismissed. - Hon ble Mr. P. A. Augustian , Member ( Judicial ) And Hon'ble Mrs. R. Bhagya Devi , Member ( Technical ) For the Appellant : Mr. B. V. Kumar , Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs Valuation Rules, 2007. He also submitted that the software license has an intellectual value which is the outcome of a research, which has gone into the development of software. Hence, the license cannot be compared as a mere paper document and it needs to be treated as part of the software itself, thus classifiable under CTH 85238020. It is further claimed that the license and the software are not two distinct commodities, it is an integral part of the IT software and hence it needs to be treated as one and the same for the purpose of classification. 3. The Learned Counsel appearing for the respondent submits that Software and the software Licenses imported under the two Bills of Entry are different and are in no way relate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia) Ltd. Vs. Commr. Of Customs (Airport), Mumbai 2003-(151)-709(Tri.Del.). 6. Heard both sides. The only issue before us is whether the software licence imported in paper form is classifiable under CTH 4907 or CTH 8523. The relevant entries read as follows: 4907 00 30 --- Documents of title conveying the right to use Information Technology software. Chapter 49 Supplementary Notes reads as For the purposes of tariff item4907 00 30, ―Information Technology software means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said Table; (b) from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is in excess of the rate specified in the corresponding entry in column (5) of the said Table, subject to any of the conditions, specified in the Annexure to this notification, the condition No. of which is mentioned in the corresponding entry in column (6) of the said Table : Provided that nothing contained in this notification shall apply to - (a) the goods specified against serial Nos. 239, 240, 241 and 242 of the said Table on or after the 1st day of April, 2003; (b) the goods specified against serial Nos. 250, 251 , 252 and 415 of the said Table on or after the 1st day of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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