Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Customs Tariff Act 1985 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Customs Tariff Act, 1985; Headings 84.71 and 85.24 and Notification No.21/2002 - Cus. Dated 1.3.2002 issued thereunder: Classification - Import of Laptops with Hard Disc Drives - CTH 84.71 or 85.24 - Assessee claiming duty exemption - Exemption Notification Applicability of - Held: Assessee imported Laptops containing preloaded Hard Disc Drives preloaded with operating systems which control the working of the Computer-Value of Laptops depend on the operating system, which is preloaded - A preloaded operating system recorded on Hard Disc Drives is an integral part of the Laptop - Assessee not only imported Laptops but also imported Hard Disc Drives on which operating system recorded - Software is classifiable u/CTH 85.24 and Laptop is classifiable u/CTH 84.71 - Hence, Revenue rightly classified the Laptops, so imported, as a Unit classifiable u/CTH 84. 71 and giving the benefit of deduction for the value of software classifiable u/CTH 85.25. Words and Phrases: 'Hard disc', 'platter' and 'software' - Meaning of.Revenue had demanded certain amount of customs duty from the respondent-assessee by classifying the goods imported by them as Laptop liable for duty under Heading 84.71 of the First Schedule of the Customs Tariff Act and denying them benefit of exemption Notification No.21/2000-Cus. dated 1.3.2002. Assessee filed an appeal before CESTAT, the Tribunal, against the demand so raised by the Revenue, which was allowed by the Tribunal. Hence the present appeal. The question which arose for determination in this civil appeal was as to whether the imported goods, the operating systems (software) which controls the working of the computer and which is preloaded in the laptop (notebook), is classifiable as a separate entity under CTH 85.24 at 'nil' rate of duty or as an integral part of the laptop under CTH 84.71 at the appropriate rate of duty. |
Judge | Hon'ble Dr. Justice Arijit Pasayat |
Neutral Citation | 2007 INSC 886 |
Petitioner | Commissioner Of Customs, Chennai |
Respondent | M/s. Hewlett Packard India Sales (p) Ltd. |
SCR | [2007] 9 S.C.R. 641 |
Judgement Date | 2007-08-30 |
Case Number | 5854 |
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