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2007 (9) TMI 87

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..... emption can not be denied - C/443/1997 - A/502/2007-WZB/C-I/(C.S.T.B.)/MUM - Dated:- 10-9-2007 - [Order per : Jyoti Balasundaram, Vice-President]. - The issue in dispute in the present appeal is the admissibility of the benefit of concession rate of duty to computer software imported by the appellants herein under the Notification No. 97/89-Cus., dated 1-3-1989. 2.We have heard both sides. T .....

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..... y are the Actual User (Industrial) for the components mentioned in Part-C of the application i.e. Computer Software covered under Instrument Industry. It is not the case of the Revenue as seen from the order of the authorities below that the said software is in the form of floppy diskette. The enforcement order enforcing bond of Rs. 8,42,751/- has been passed on the ground that the importers did n .....

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