9911796707
TMI Blog2000 (2) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... nsideration of all the appeals together as they arise out of a common Order-in-Appeal impugned. In line with the standing practice of the Tribunal to condone delays in case of supplementary appeals, the COD application is allowed and the delays are condoned. All the four appeals are therefore, now being considered together. 2. These appeals are against Order-in-Appeal No. 128/94, dated 17-6-1994 passed by the Commissioner (Appeals) wherein the items imported were five sets of software and five sets of manuals pertaining to the software. The dispute arose because the importers (present appellants) on the Bill of Entry classified the software under heading 8524.90 claiming concessional rate of duty and the manuals under heading 4901.10 whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .R. is at great pains to observe that when the manual is imported along with the software in original condition, then the entire import is to be regarded as a set of software. The splitting of values between the cost of manual and cost of software is arbitrary and artificial because the foreign supplier does not make any separate invoices or separate valuation for these two items as he regards them as complete one set. This is the international trade practice. Therefore, he submits that when extra copies of manuals are imported at a subsequent date from the date of software or in cases where only manuals were imported and software not imported, being not needed, then only in those events the decision of the Tribunal in Tata Elxsi India Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... because, then the manual would not be an optional item, but would be necessary for the loading and operation of the software. In other cases, each import would require to be examined as to whether the manual would be considered as optional or necessary to the software imported. This consideration would undoubtedly require the perusal of the basic documents connected with the import such as invoices, the purchase order, packing list, the contract if any, etc. In this case, none of these records are available before us to afford such a proper consideration. In view of the absence of these original records, we are not in a position to consider the issue on merits in the details required. Therefore, we have no other alternative but to set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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