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Customs - Board's Circulars24.08.1993

Classification - Classification of books imported along with floppy diskettes.

Document Text

Book imported alongwith floppy diskettes - Classification of: F. No. 528/106/93- Cus. (TU), dated 24-8-1993. Government of India, Central Board of Excise & Customs, New Delhi. Subject: Classification of books imported alongwith floppy diskettes: It is directed to say that certain representations have been received in the Board regarding difficulties being experienced by the trade in clearance of imported books which are supplied with floppy diskettes attached to the cover. It has been specifically stated that the Customs Authorities insist on classification of such books with floppies attached as 'computer software' under Chapter 85 while the trade feels that such books should be classified under Chapter 49 of the Customs Tariff. The issue has been examined in the Board's Office. The Board feels that a distinction has to be made between goods which are essentially computer software and goods which are essentially printed books without being misled by accompanying accessories. The provisions of Interpretative Rules, in particular Rule 3(b) applying to goods put up in sets for retail sales, have to be kept in mind. Accordingly each case of import has to be decided on its own merits. In case the accompanying software is only to explain the contents of the book (such as in the case of Physics and Chemistry books where the numerical exercises are contained in the diskettes) then the whole merits classification under Chapter 49. On the other hand, if the software on the diskette is the principal commodity that is being imported and the accompanying printed material is only by way of instructions as to how to operate the software (as in the case of Word Star, Microsoft etc.) then the whole gets classified under heading 85.24. Pending disputes, if any, may be resolved in the light of the above and if there are still any difficulties in this regard, the same may kindly be brought to the notice of the Board.

Source: Government of India — Customs - Board's Circulars, dated 24.08.1993. Text is machine-extracted for reference; the officially published version prevails. Not legal advice.

HS Codes Referenced

1993

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