Tariff item 8523 don’t offer scope for inclusion of software of any type in residual entry ‘others’

Ingram Micro India Pvt Ltd Vs Commissioner of Customs (Import) (CESTAT Mumbai) CESTAT Mumbai held that tariff items within heading 8523 don’t offer scope for inclusion of ‘software’ of any type in the residual entry ‘others’ owing to the exhaustive enumeration in description in that heading. Facts- M/s Ingram Micro India Ltd imported 500 nos. ‘compact disc (CD)’ of ‘WIN PRO 10 64 BIT ENG INTL 1 PK DSP OEI DVD’ valued at ₹ 51,04,510 and sought clearance at rate of duty leviable on tariff item 8523 8020 of First Schedule to Customs Tariff Act, 1975 which, in conjunction with ...