Supreme Court of India
Commissioner of Customs, Chennai v. M/s. Hewlett Packard India Sales (p) Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the view that the imported laptops were classifiable under CTH 84. 71 whereas operating software recorded E on HOD imported as packaged software were classifiable under CTH 85.24 and accordingly Civil Appeal filed by the Department deserves to be allowed, and the impugned judgment of the Tribunal is set aside.
Judgment, page 9
From the headnote
Customs Tariff Act, 1985; Headings 84. 71 and 85.24 and Notification No.2112002-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 <!perating systems which control the working of the Computer-Value of Laptops depend on the operating system, which is preloaded- preloaded operating system recorded on Hard Disc Drives is an integral part of the Laptop-Assessee not only imported
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