9911796707
TMI Blog2008 (4) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... facts that arise for consideration are the applicants imported mobile telephone equipment viz. Base Transreceiver Station (BTS), Base Station Controller (BSC) and Mobile Switching Centre (MSC) falling under Chapter Heading 85.17 of the Custom Tariff Act. It was noticed by the revenue authorities that the applicants suppressed the fact that these equipments contained software essential for these equipments, in order to avoid duty on the value component of the software. Search and investigation was conducted at the applicants premises. Based upon the investigation and statements recorded, applicant was issued a show cause notice asking to show cause as to why the value of the software be not included in the value of the Hardware and duty be d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted by them to the authorities. He submits that it was for the authorities to check and recheck the consignment before clearing the same. He also submits that they had not suppressed anything from the revenue as they have filed all the available documents with them. 4. Ld. Jt. CDR on the other hands would submit that the software recorded on Compact Discs are nothing but a modus operandi to reduce assessable value of the mobile telephone equipment. He reads Chapter note 6 of the Chapter Heading No. 85.24 and submits that the software loaded on the machine does not make them operational and the software on the Compact Discs will only make them operational. It is his submission that the software, which was loaded in the machine make them a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... placed by the revenue on the decision of the Supreme Court in the case of Hewlett Packard India Sales Pvt. Ltd., (supra), seems to be misplaced. Further, we notice that the arguments, which was put forth by the ld. Jt. CDR was not alleged in the show cause notice. As such, we find that the applicants have made out a prima facie case for waiver of the amount involved in this case. Accordingly, the application for waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till disposal of the appeal. 7. We find from the record that the amount involved in this case being huge, we direct the registry to list the appeal for out of turn hearing in July 2008. (Pronounced in Court on 23-4-2008) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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