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TMI Blog1996 (7) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... e. It monitors on line analysis of Gas Chromatogram and mass spectrum and it cannot be used for any other purpose in any other instruments. They replied upon the letter dated 5-2-1987 issued by the Department of Electronics, Government of India, New Delhi, which stated that the said software is a computer item forming an integral part of existing Mass Chromatograph. It is also stated that the value of the software had been separately given because the suppliers have a number of softwares for different applications for different types of users and the software differs depending upon the specific application. They have also stated that there were two/three options for softwares and the software imported was chosen being most suitable for their work and it was because of the price factor that separate value was shown, but the instrument cannot function without the software. 3. The ld. Collector did not agree with the contentions raised by the importer. He has held that the appellants have failed to prove that the impugned software is not capable of being used elsewhere and that the software had separately been supplied and separately value. Therefore, he held that it cannot be consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecifically designed and it has no other function but to act as integral part of Chromatographs. It is a programme designed to function with the Chromatographs. Therefore, its classification under Heading 85.24 is not sustainable and that the claim for classification under sub-heading 9027.20 should be upheld. It is his further plea that even as per Chapter Note 2 to Chapter 90, other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument of apparatus, or with a number of machine, instruments or apparatus of the same heading (including a machine, instrument of apparatus of Heading No. 90.10, 90.13 or 90.31) are to be classified with the machines, instruments or apparatus of that kind as per Note 2(b) of Chapter 90. He further submits that in the case of Chemilab Corporation v. Collector of Customs, New Delhi as reported in 1994 (71) E.L.T. 1073 (Tri.), the bench has taken a view that Densitometer TLC Aluminium sheets Silica Gel imported for use as a part of Chromatograph was held to be classifiable under sub-heading 9027.20 by virtue of Note 2(b) of Chapter 90, as the said imported item had assumed an essential character of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be considered is a chapter sub-heading 9027.20, wherein Chromatographs and electrophoresis instruments are classified. There is no doubt in the present case that the appellants imported Chromatographs and filed bill of entry and showing the description of the items imported by them as including Chromatographs Software. It was explained in the worksheet filed with the Assistant Commissioner of Customs, that the software is inbuilt and has come alongwith the machine in inbuilt con- dition. Therefore, for the purpose of valuation, they had shown separate value for software as per the Customs Rules. The department did not appreciate this point and has proceeded to classify separately software without considering the evidence on record. The letter issued by Senior Systems Analyst, Dr. Kashi Nath of Department of Electronics, Government of India clarified that the software is a computer item forming an integral part of existing Mass Chromatograph. This letter was issued to the Director of the appellant company, when they approached the department for issue of No Objection Certificate for import of the sub-item. It was clarified that according to the Import Export Policy 1985-8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... programs, procedures and documentation concerned with the operation of a computer system, e.g. assemblers, compilers, operating systems, diagnostic routines, program, loaders, manuals, library routines, and circuit diagrams. Software is the name given to the programs that cause a computer to carry out particular operations. Contrasted with hardware. 11. The modifiable (to some extent) binary bit patterns in the memory of a computer that control the operation of the processing portion of the computer. Software programs are usually written in one of three general classes of language machine, assembler, or higher level. 12. A computer s programs. If a particular bit of data manipulation is done through a program rather than by special circuitry, it is said to be in software". Doing things in software is cheap and flexible since a program can be easily changed. 13. An expression for programs and also tapes or disks with recorded or punched data. There are various kinds of software, including applications and executive. The executive is the heart of the system and is responsible for scheduling and controlling activity in the system. Applications or task programs perform specific func ..... X X X X Extracts X X X X X X X X Extracts X X X X
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