Supreme Court · 2007 INSC 886 · Decided 30 August 2007
Commissioner of Customs, Chennai v. M/S. Hewlett Packard India Sales (P) LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 886 · [2007] 9 S.C.R. 641
- Case number
- CIVIL APPEAL No. 5854/2006
- Decided
- 30 August 2007
- Bench
- ARIJIT PASAYAT, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
COMMISSIONER OF CUSTOMS, CHENNAI A v. M/S. HEWLETT PACKARD INDIA SALES (P) LTD. AUGUST 30, 2007 IDR.ARIJITPASAYAT ANDLOKESHWARSINGHPANTA,JJ.) B 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 preloaded with <!perating 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 D is an integral part of the Laptop-Assessee not only imported Laptops but also imported
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