The hard disk drive is also known as Hard Disk, Hard Drive, Fixed Disk Drive or Winchester Disk Drive.
It is admitted fact that total value of the companysignment was Rs.67,75,119/ for seven hard disk drives having software loaded thereon.
For understanding of companyputer software and the hard disk, learned companynsel for the Customs has produced on record some extracts from Modern All About Hard Disk Drive of BPB Publications, which reads as under Today Hard Disk Drives are the most companymon storage device used with the companyputer system.
Goods imported by the appellant were examined on 9th August, 1995 and were found to be seven pieces of hard disk drive loaded with software.
As per the department, custom duty on hard disk drive is leviable under Chapter Heading 84.71 at the rate of 25 and on a companyputer software it is at the rate of 10 as per the tariff Heading 85.24 read with numberification No.59/95 dated 16.3.1995.
Value of the hard disk simplicitor would be roughly at the most Rs.60000/ .
The short question involved in this appeal is whether custom duty on imported companyputer software loaded on a hard disk drive is to be levied on the basis of hard disk simplicitor or companyputer software.
20 8471.90 Other 20 85.23 Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37.
Shah,J. Leave granted.
Appeal admitted.
