JUDGMENT

Shah, J.-Appeal admitted.

2. The short question involved in this appeal is whether custom duty on imported computer software loaded on a hard disk is to be levied on the basis of hard disk simplicitor or computer software . Goods imported by the appellant were examined on 9th August, 1995 and were found to be seven pieces of hard disk drive loaded with software. As per the department, custom duty on hard disk drive is leviable under Chapter Heading 84.71 at the rate of 25% and on a computer software it is at the rate of 10% as per the tariff Heading 85.24 read with notification No. 59/95 dated 16.3.1995. It is admitted fact that total value of the consignment was Rs. 67,75,119/- for seven hard disk drives having software loaded thereon. Value of the hard disk simplicitor would be roughly at the most Rs.60000/-. The relevant headings of the Chapter are as under :-

"84.71 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included.

8471.70 Storage units. 5%

8471.80 Other units of automatic