Customs - Valuation of imported fixed wireless telephones and software CD ROMs - Inclusion of value of software for discharging Customs duty - whether there are two distinct goods - No, holds CESTAT Larger Bench

By Vijay Kumar

THIS case had gone all the way up to the Supreme Court and reached the Larger Bench of the Tribunal where marathon arguments took place for about ten hours. Revenue won the main case hands down, the Larger Bench holding that the Compelling conclusion is that in the present case, the Fixed Wireless phones as imported require to be classified and assessed as phones with no segregation of value assignable to the software separately, as claimed by the importers.

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