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TMI Blog2003 (9) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Rules, 1944, since the same set of facts were involved relating to different periods. 2. The appellants had declared CD Doc entry subscription under Chapter Heading 4901.09. Show cause notices were issued proposing to demand duty not paid on the ground that the item merits classification under 8524.90. The notices alleged - ....... CD Doc entry subscription is a compact disc containing documents i.e. manuals of exchange stored in electronic form copied from the Master disc supplied by their collaborator viz. M/s. Alcatal France. This is actually a substitution for standard documents and microfiche documents. While standard documents are in paper form i.e. printed on paper, microfiche documents are in the form of photograp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) 66010 to 66015 Fax (0491) 66009 Telex (852-267 ITI IN Our Ref. Date GPT/PS/GEN/922 Date : 20-6-2002 Sub : TECHNICAL WRITE-UP ITEM : CD-DOC ENTRY SUBSCRIPTION FOR OCB 283 With reference to the above, ITI Ltd., is manufacturing Digital Switching Systems (Electronic Telephone Exchanges) and supplying the same to DOT (BSNL) MTNL. As per the supply contract with the customer, ITI has to provide the product literature of Exchange consisting of its Operation Maintenance Features and Installation Guide. The literature that is being supplied are in two forms : (1) Paper Copy (2) Electronic Data Form Both forms are required, since the same are to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under 8524.20 as software for the period, while the department has classified the goods under 8524.90 as others . The Tariff reads as - in 1996 in 1998 8524.20 - Computer Software 8524.20 - Software - Magnetic Tapes - Magnetic Tapes 8524.31 - Audio Tape in any form 8524.31 - Audio Tape in any form 8524.90 - Other 8524.90 - Other Before 1996, the tariff did not have the Heading 8524.20. The four digit Heading 85.24 read the same. The Heading 8424.90 reads other . Classification of Software for computer or stand-alones w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ciated documentation of a data processing system. Software is an intellectual creation, that is independent of the medium in which it is recorded. APPLICATION SOFTWARE :- Software that is specific to the solution of an application problem. (3) The NEW IEEE STANDARD DICTIONARY OF ELECTRICAL, ELECTRONICS AND COMPUTER TERMS by GP KURPIS CHAIR, IEEE STANDARD 100 1992 Fifth Edition 1994. SOFTWARE :- A sequence of instructions suitable for processing by a computer. Processing may include the use of an assembler, a Compiler, an interpreter (or) a translator to prepare the program for execution. SOFTWARE :- Computer programs, procedures and possibly associated documentation and data pertaining to the operation of a computer system. APPLIC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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