M/S.SPRINT RPG INDIA LTD. vs COMMNR. OF CUSTOMS - I,DELHI

The Supreme Court ruled that custom duty on imported computer software loaded on a hard disk drive should be levied under Chapter Heading 84.71, applicable to hard disk drives, rather than under Heading 85.24 for computer software. The Court upheld the Tribunal's conclusion that the hard disk drive, despite containing software, is primarily a storage device and thus subject to the higher duty rate of 25%. The decision clarified the classification of goods for customs purposes, affirming the Tribunal's interpretation and distinguishing it from previous rulings such as PSI Data Systems Ltd. vs. Collector of Central Excise.