9911796707
TMI Blog2002 (3) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (T)]. The issue involved in this appeal filed by M/s. Jasmine Telecom India Ltd. is whether benefit of Notification No. 11/97-Cus. is available in respect of Neos Software Licence , imported by them. 2. Shri K.K. Anand, learned Advocate, submitted that Sl. No. 173 of the Notification No. 11/97 exempts Computer Software from payment of customs duty; that the Software imported by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Commissioner had been dismissed by the Supreme Court on 16-8-2001. Learned Advocate alternatively submitted that the appellants have imported software which was loaded on hard disk and the duty is, therefore, leviable at the rate applicable to hard disk. He claimed the benefit of Sl. No. 160 of the table annexed to Notification No. 11/97 which provides concessional rate of duty in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other than data processing; that since in the present matter the impugned Software is for telecommunication purpose, benefit of notification is not available to the impugned goods. 4. We have considered the submissions of both the sides. The exemption under Sl. No. 173 of the Notification No. 11/97-Cus., dated 1-3-97 is available to Computer Software. No doubt it has been held by the Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tware for data processing machines we find that no technical litrature or data has been brought on the record to show whether the impugned software is used in a system which contains any automatic data processing machines. Merely because the impugned software is to be used for telecommunication purposes it cannot be termed as a computer software. In absence of any technical data available on reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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