Classification of “CD ROM” containing images or drawings and designs of engineering goods

This Article summarizes the decision of the Hon’ble Supreme Court dated 21 September 2010 in the case of L.M.L. Ltd. Vs. Commissioner of Customs (2010-TMI-77632-Supreme Court] on the issue of classification of a CD ROM containing images of drawings and designs of engineering goods. Background 1. The classification of the CD ROM containing drawings, designs of engineering goods have been claimed under the following Chapter headings: 2. First Schedule to the Customs Tariff Act, 1975 (Customs Tariff) Heading – 49.06 –”Plans and drawings for architectural, engineering, industrial, ...