Documents conveying right to use software rightly classifiable under CTH 49

Commissioner of Customs Vs NCR Corporation India Pvt. Ltd. (CESTAT Bangalore)

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Bangalore, in the case of Commissioner of Customs vs NCR Corporation India Pvt. Ltd., addressed the classification dispute regarding the importation of software licenses. The crux of the dispute lay in whether “Software Licenses” should be classified under Chapter Tariff Heading (CTH) 49070030, as contended by NCR Corporation India Pvt. Ltd., or under CTH 85238020, as argu

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