Classification - import of hardware with embedded software - the ...

Imported Hardware with Embedded Software: Classification Confirms Inseparable Value Impacting Customs and Tax Considerations.

May 10, 2017

Case Laws Customs AT

Classification - import of hardware with embedded software - the software has merged and formed part of the essential constituent of software for which reason, the identity of the software is lost and the hardware and software values will be inseparable - demand confirmed - AT

View Source

← Previous Next →

Classification - import of hardware with embedded software - the ...

Imported Hardware with Embedded Software: Classification Confirms Inseparable Value Impacting Customs and Tax Considerations.

May 10, 2017

Case Laws Customs AT

You may also like:

Refund claim u/s 27 - Import of Watchguard Security Products - embedded software - the claim that the software and hardware were separate and distinct cannot be acceptable - AT

Valuation - import of goods - inclusion of value of software in the networking appliance - It is argued that the cost of such updation of software cannot form part of...

Valuation of imported goods - value of the software is required to be added to that of the hardware inasmuch as the hardware is received pre-loaded with the software -...

Valuation - Import of software - mode of import of software - BSNL being a Government Company, which cannot be alleged that they have colluded with the appellant in...

Supply of software embedded in the hardware - when a software is embedded in hardware and there is one composite price, the entire amount remains as Business income and...

Valuation - Claim of exemption on import of software - the software/data loaded on the Flash memory is specific to the user/customer. It contains caller ID and caller...

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

Nature of transaction - Sale of software or service - The software imported by the appellant was customized according to the need of the individual DCS, supplied the...

Valuation - inclusion of value of software into the value of hardware - value of the software cannot be included in the value of the OCB exchanges. - SC

Valuation - inclusion of cost of software in the value hardware - equipments have been cleared from the factory without the software being loaded in the equipments - no...

Import of software - customised software or embedded with the hardware - If the appellants have put themselves in a situation wherein they have committed an offence to...

Classification – Software licence certificates are part and parcel of the hardware imported by the appellants. - classification under CH 4907 as Documents of title...

The case pertains to the valuation of imported porcelain vitrified tiles. The key points are: The assessment attained finality, but the appellant has the legal right to...

Disallowance of depreciation on software purchased by assessee - assessee could not produce the details whether it has hardware strength of installing such software - ...

Valuation of Goods - Contemporaneous Imports of camera stabilizer devices - identical/similar items with the same model numbers at higher and different unit prices - The...

Quick Updates: