L.M.L. LTD. versus COMMISSIONER OF CUSTOMS

L.M.L. LTD. versus COMMISSIONER OF CUSTOMS

A CD-ROM containing images of drawings and designs of engineering goods is not classifiable under Customs Tariff Heading 49.06 or 49.11 as other printed matter, nor under Sub-Heading 8524.39 or 8524.90. It does not meet the criteria laid down for classification as 'originals drawn by hand' nor as 'software' under Notification No. 17/2001. The appellant is not entitled for Nil rate of duty under the notification.

Parties
Appellant: L.M.L. LTD.; Respondent: Commissioner of Customs
Jurisdiction
India
Judgment Date
21 September 2010
Procedural Posture
Civil Appeal / Dismissal of Appeal From Customs, Excise & Gold (control) Appellate Tribunal
Outcome
Appeal dismissed
Legal Topics
Classification of Imported Goods, Customs Tariff Act 1975, CD ROM Classification, Notification No. 17/2001
Customs Law Classification of Imported Goods Customs Tariff Act 1975 CD ROM Classification Notification No. 17/2001

Case Brief

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Parties

L.M.L. LTD.

Appellant

Commissioner of Customs

Respondent

Procedural Posture

Civil Appeal / Dismissal of Appeal From Customs, Excise & Gold (control) Appellate Tribunal

Legal Issues

  1. 1 Whether CD-ROM containing images of drawings and designs of engineering goods is classifiable under Customs Tariff Heading 49.06 or 49.11, or alternatively under Sub-Headings 8524.39 or 8524.90; Whether the appellant is entitled for Nil rate of duty under Notification No. 17/2001 dated 01.03.2001

Ratio Decidendi

A CD-ROM containing images of drawings and designs of engineering goods is not classifiable under Customs Tariff Heading 49.06 or 49.11 as other printed matter, nor under Sub-Heading 8524.39 or 8524.90. It does not meet the criteria laid down for classification as 'originals drawn by hand' nor as 'software' under Notification No. 17/2001. The appellant is not entitled for Nil rate of duty under the notification.

Court Disposition

Appeal dismissed

Orders

  • Appeal dismissed; no order as to costs