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TMI Blog2007 (5) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... Multimedia Application Software on CD ROM". The appellant also sought exemption from Customs Duty under Notification No. 11/97-CUS dated 1-4-97 which exempted "Computer Software". The titles of the CD ROMS under import were as under (a) International Cook Book: Appetizer, (b) International Cook Book: Cakes, (c) International Cook Book : Foreign Ethnic, (d) International Cook Book : Poultry, (e) International Cook Book : Sea Food, (f) College Funding Finder, (g) Complete Car Care Vol. I, (h) Complete Car Care Vol. II, (i) Complete House, (j) Complete Interactive Worldfact Book, (k) Chuck's Top Ten, (1) Cinderalla, and (m) Clickart Select. 2. Customs Authorities doubted the eligibility of the CD ROMS to the exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE, 2003 (156) E.L.T. 272 and the judgment of the Hon'ble Supreme Court in the case of Pentamedia Graphics Ltd., 2006 (198) E.L.T. (164) (S.C.). The learned counsel would further point out that the decision is also contrary to the clarification of the CBEC in Circular No. 7/98-CUS dated 10-2-98. 7. The importer has also an objection that while the show cause notice was issued on the basis that only software which was interactive, would fall under 'Computer Software' and interactivity meant facility for addition or deletion from the software by use of a computer, the Commissioner took a view that some of the titles were interactive and others were not, for reasons different from what was taken in the notice. The submission is that an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... film, tape records etc." According to McGraw Hill Encyclopaedia of Science and Technology, "software" means the totality of programme usable on a particular kind of computer, together with the documentation associated with a computer program". Encyclopaedia Britannica defines "software" to mean. "Software is an entire set of programs procedure, and routines associated with the operation of a computer system, including the operating system. The term d these features from hardware, the physical components of a computer system, including the operating system. The term differentiates these features from hardware, the physical components of a computer system. Two main types of soft ware are systems software, which controls a computer's inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d used for various domestic requirements of the advertising, broadcast and film industry. According to him 'Motion Capture Animation Files' on data are computer software recorded in a machine readable form and capable of being manipulated and the same are software." 10. It is clear from the above authorities that the scope of Computer Software is very broad. The Board circular has specifically clarified that encyclopedia, games books etc. will be eligible for the exemption whenever they satisfy the interactivity criteria i.e. "capable of being manipulated by means of an automatic data process machine". The Tribunal took the view in Multimedia case that interactivity required the ability to communicate with the computer by means of a ter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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