Liability of customs duty on preloaded software on imported navigation devices

Lakshmi Access Communications Systems Pvt. Ltd. Vs Commissioner of Customs (CESTAT Bangalore)

Conclusion: Since value of preloaded software to be included in assessable value of imported navigation devices and was liable to customs duty as software licences imported separately were already preloaded/embedded in the devices and Notification 21/2002-Cus. exemption was applicable only for independent software, not when preloaded/etched in hardware.

Held: Assessee was engaged in the sale and service of navigation systems in India. It had declare

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