9911796707
TMI Blog2015 (10) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of excise duty – Respondent contends that Electronics and Computer Software Export Promotion Council opined that goods were computer software and valuation so made is fair and correct and the same would be exempted under the Notification – Held That:- Revenue accepted that CD ROMs which were imported by the respondent-company were capable of interactivity and the same would be covered by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ER The respondent-company herein had imported a consignment of CD ROMs from M/s. Gulf Software, UAE and declared the same as computer software. It filed Bill of Entry dated 26.05.1998 declaring the same as computer software on CD ROMs under Customs tariff Heading 8524.99. Along with the said Bill of Entry invoices issued by M/s. Gulf Software showing price of USD 15 per piece were also filed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent-company was also recorded on 26.11.1998. Based thereupon, show cause notice dated 25.01.2001 was issued to the respondent-company regarding over valuation, as well as higher value, the value at which the goods of M/s. Gulf Software, UAE were sold. In this show cause notice, it was also alleged that the respondent-company wrongly claimed benefit of exemption Notification No.11/97-Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-Original passed by the Commissioner. A perusal of the order of the Tribunal would show that the representative of the Revenue conceded that insofar as application of exemption Notification is concerned, the respondent-company was entitled to benefit thereof in view of the judgment of this Court in Commissioner of Customs, Chennai vs. Pentamedia Graphics Ltd. [(2006) 9 SCC 502]. Thus, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods are wholly exempt from customs duty, there could be no motive in mis-declaration of value. These are all questions of fact and when we find that the decision of the Tribunal is based upon the opinion of the expert body which had examined the goods in question as well as the price declared, we do not find any reason to interfere with the order of the Tribunal as no substantial question of law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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