2002 (7) TMI 654 - AT - Customs

Summary

Issues:
- Assessment of Manuals along with Softwares imported by the Appellant.

Analysis:
The appeal involved a question of whether the Manuals imported by M/s. Onward Novell Software (India) Ltd. should be assessed together with the Softwares imported by them. The Regional Sales Manager of the Appellants argued that the manuals imported were for different products than the software, emphasizing that they were only for reference and not chargeable to customs duty. He highlighted that the manuals were reprinted in India and had no connection with the software items. On the other hand, the learned D.R. contended that the manuals were meant for the software, indicating that duty had to be charged on the set of articles under Section 19 of the Customs Act.

The Tribunal considered both sides' submissions and examined the provisions of Section 19 of the Customs Act, which apply when goods consist of a set of articles. The lower authorities had treated both softwares on Diskettes and Manuals as a set based on them being termed as software in the international market. However, the Tribunal noted the lack of technical basis or authority for this finding in the orders. Upon reviewing the Bill of Entry, it was found that the software and manuals imported were different, with separate values shown. Consequently, it was concluded that the provisions of Section 19 did not apply to the Bills of Entry numbered 003225 and 010389, and no additional duty was demandable for them. Regarding Bill of Entry No. 010637, dated 27-12-93, where the software and manuals were related, the Tribunal decided to remand the matter to the Adjudicating Authority for technical expert opinion due to the technical nature of the issue.

In summary, the Tribunal ruled in favor of the Appellant for Bills of Entry 003225 and 010389, determining that they did not constitute a set of articles under Section 19. However, for Bill of Entry No. 010637, further examination by a technical expert was deemed necessary before a final decision could be made.