Supreme Court · 2000 INSC 26 · Decided 20 January 2000
Sprint R.P.G. India LTD. v. Commissioner of Customs-I, Delhi
- Court
- Supreme Court of India
- Citation
- 2000 INSC 26 · [2000] 1 S.C.R. 332
- Case number
- CIVIL APPEAL No. 5582/1999
- Decided
- 20 January 2000
- Bench
- B.N. KIRPAL, M.B. SHAH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
R.P.G. INDIA LTD. v. COMMISSIONER OF CUSTOMS-I, DELHI JANUARY 20, 2000 B (B.N. KIRPAL A."ID M.B. SHAH, JJ.J Customs Tariff Act, 1975: Headings 85.24 and 84.71. Customs Tari~omputer software loaded on a hard disk drive-Clas- e sification of-Heading 85.24 or 84.71-Held : Classifiable under dated 16.3.1995. Chapter 84--Chapter Note 5(B)(b) and (c)-Applicability of-Held: D Not applicable if a specific Heading covered the goods in question. The appellant-assessee imported seven pieces of hard disk drive loaded with software. The customs duty on hard disk drive is leviable under
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