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1. Classification of Ribbon Cartridge - Whether Ribbon Cartridge is not a part of computer printer, therefore, not a computer hardware? - The issue is yet to be decided.

2. Classification of imported goods - IT Software license - documents conveying the right to use software do not merit classification under CTH 8523 8020 but merits...

3. Classification of software - computerized equipment / machinery - software which is supplied separately for loading cannot be considered as part and parcel of the...

4. Classification of supplies - supply of goods or supply of services? - software licenses supplied by the applicant - the goods which are supplied by the applicant cannot...

5. Classification of supply - supply of goods or not - software - the goods which are supplied by the applicant cannot be used without the aid of the computer and has to be...

6. Classification - ink jet cartridges and toner cartridges were parts and accessories of printer which is a peripheral to a computer system and would be covered under...

7. Classification of supply - supply of goods or supply of services - software license - the Explanatory Notes to the Scheme of Classification of Services stipulates that...

8. Classification of goods - ball point pen ink - The Tribunal found that the Central Excise Tariff entries for ball point pen ink are not aligned with the Harmonized...

9. Classification of imported goods - I Stat Blood Gas Investigation Cartridges - I Stat Wireless Analysers with printer kit - I Stat Alinity Instruments with accessories -...

10. Classification of services - Information Technology software services or not - sale of canned software with license and condition to upgrade the said software - The...

11. Classification of transactions involving the supply of antivirus software license codes/keys to end-users as either a provision of service or sale of goods. - The...

12. Classification of goods proposed to be imported - Thermal Printer Ribbons (TPR) - the purpose of ribbon in TPR is to serve as a medium for printing graphic images and...

13. Classification of software - liable to duty excise or not - Since Finacle software is not developed, ab initio, for supply to each and every customer, such software...

14. Classification - import of hardware with embedded software - the software has merged and formed part of the essential constituent of software for which reason, the...

15. Classification of manufactured goods - Potato Flakes - the subject goods are classifiable under Tariff Item No. 11052000