2001 (11) TMI 458

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..... the Respondent. [Order per : C.N.B. Nair, Member (T) (Oral)]. All these four appeals raise a common question of law and facts and hence they are taken up together for disposal, as per law. In the miscellaneous application seeking change of cause title they have filed all supporting documents of evidence for the change of name. Therefore, the application for change of cause title is allo .....

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..... anded duty on the imported goods. The basis for denying the exemption is that the appellants were using these machines for training purpose also and the said training yielded an income of about Rs. 5 crores to the appellants during the period 1994-95 to 1996-97. 3. The contention of the appellants in these present appeals is that by exporting about Rs. 47 crores worth of software out of India, t .....

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..... stoms to show that the present orders are contrary to the position clarified in the circular. He also pointed out that the latter Circular No. 24/97-Cus. also clarified the same position. 5. As against the aforesaid submission on behalf of the appellants, ld. SDR pointed out that the notification did not permit use of the imported machinery for any purpose other than software development. In the .....

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..... circular did not cover the present case. We are unable to see how the circular does not cover the appellants case. The Circular No. 37/95 dated 18-4-95 stated that :- Accordingly if such units set up for export purpose use the equipment also for training there can be no objection. It is clear that in such cases the obligation under the STP scheme and if this is so the Customs may have no obje .....

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..... within the bonded premises . 7. From the circulars of the Board extracted above, it is clear that use in training including commercial training does not offend the exemption notification. The appellants case is therefore clearly covered by the circular. It is also well settled that lower authorities in the Revenue department cannot go against the circulars and the clarification issued by the Ce .....

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