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Commissioner Of Customs, Chennai vs M/S Hewlett Packard India Sales (P) Ltd on 30 August, 2007 cites

Commnr. Of Central Excise, Pondicherry vs M/S. Acer India Ltd on 24 September, 2004

4. While issuing notice this Court noted that the matter appeared to be covered by 3-Judge Bench's decision of this Court in Commissioner of Central Excise, Pondicherry v. ACER India Ltd. (2004 (8) SCC 173). But it was contended by learned Additional Solicitor General that the question whether Hard Discs fitted to the Computer would be treated as a Software was not specifically dealt with in the said case. Notice was issued and the matter was listed for final hearing.
Supreme Court of India Cites 25 - Cited by 85 - S B Sinha - Full Document

Barber Ship Management (I) Pvt. Ltd. vs Commr. Of Cus. on 23 December, 1999

It was argued that the issue arising in this case had already been conclusively decided by this Court in the case of Barber Ship Management's case (supra) and, therefore, there was nothing further to be examined in this case. It was submitted that Software-loaded Hard Disc, being "recorded media for sound or other similarly recorded phenomenaexcluding products of Chapter 37" was to be classified under Heading 85.24. The department had no objection to classifying Software-recorded Hard Disc Drive, if imported without any other apparatus, under Heading 85.24. Hence the lower authorities should have been taken the aid of Note 6 to Chapter 85 for classifying the Software-loaded Hard Disc Drives under heading 85.24. Reference was also made to the HSN Notes under Heading 85.24. It was submitted that the authorities below had failed to note the clear distinction between Computer and Software despite decisions of this Court on the point.
Customs, Excise and Gold Tribunal - Mumbai Cites 4 - Cited by 3 - Full Document
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