2000 (3) TMI 544

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..... : Jyoti Balasundaram, Member (J)]. The issue for decision in this case relates to the eligibility of goods described as advanced designer/mould designer package III imported by the appellants herein to the benefit of exemption from duty in terms of Sl. No. 173 of the Table annexed to Notification 11/97-Cus., dated 1-3-1997 as amended by Notification 3/98-Cus., dated 11-2-1998. Under Sl. No .....

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..... forming a function (generation of miniature modules) other than data processing. 2. We have heard Shri R. Santhanam, learned Counsel who contends that the imported software only produces design and it is used for operation of machine which performs the specific function of data processing and the data given by the machine using the imported software is used as input by stereo lithography machine .....

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..... graphy interface is one such application. This machine generates miniature modules of plastic having surface features of final out put. The SLA machine has its own software which is used for generation of miniature samples of the end-product and the SLA machine does not use the software imported by the appellants. The software imported by the appellants only produces designs for new products in th .....

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