9911796707
TMI Blog2007 (5) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 exemption and issued show cause notice to the appellant. Notice also proposed confiscation of the CD ROMS for mis-declaration. 3. The appellant contested the notice; but failed. In adjudication, the Commissioner hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 adjudicating authority cannot go beyond the scheme of the show cause notice. 8. Circular 7/98 of the board clarified the following about Computer Software :- "4. Having regard to the discussion above. It is clarified that for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 internal functioning, and application software, which directs the computer to execute commands that solve practical problems Software is written by programmers in any number of programming languages. This information, the source code, must then be tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 terminal. The circular also explains that ineligible software are telecom, medical and other software. The present imports are similar books containing information, advise, story etc. in CD ROM which can be accessed through a computer terminal. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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