COMNR. OF CUSTOMS CHENNAI vs M/S. HEWLETT PACKARD INDIA SALES (P) LTD

The Supreme Court upheld the CESTAT's classification of Software-loaded Hard Discs under Heading 85.24 of the Customs Tariff Act, 1985, affirming the eligibility for duty exemption under Notification No.21/2002-Cus. The Court found that the classification of the imported goods was appropriate and that the Department's demand for customs duty under Heading 84.71 was incorrect. The appeal was dismissed, confirming the Tribunal's decision in favor of the respondent.