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TMI Blog2017 (1) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... net, which has been produced by the Ld. Counsel, that Sr. 1, 2 and 4 clearly interactive in nature. In respect of Sr. 3, it is apparent that the said title is covered in the letter of department of electronics - benefit of notification available - penalties set aside - appeal allowed - decided in favor of appellant. - C/22& 24/06, C/CO/158, 160, 157/06 - A/94365-94371/16/CB - Dated:- 6-12-2016 - Mr. Ramesh Nair, Member(Judicial) And Mr. Raju, Member (Technical) Shri. Jitu Motwani, Advocate for the Appellants Shri. M.K. Sarangi, Joint Commissioner (A.R.) for the Respondent Per : Raju These appeals have filed by the M/s. Adani Exports Ltd, Shri. Rajesh Adani and Shri. Saurin Shah against order of the Commissioner deny ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titles of CDs are not interactive in nature and therefore do not qualify exemption under exemption Notification No. 11/97-Cus as amended by Notification No. 3/98-Cus. Ld. Counsel further argued that sole basis of the assumption that these titles do not figure in the list of titles which were held to be interactive in nature by department of Electronic, in response the reference made by Electronics and Computer Software Export Promotion Council. Ld. Counsel argued that this letter does not say that these 4 disputed titles are not interactive in nature. 2.1 Ld. Counsel produces certain literature from the internet about these disputed CDs. 2.1.1 Legendsworld.net Gus Goes to the Kooky Carnival: In Search of Rant from Modern Media ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to transport you to the world of Charlemagne s France. 2.1.4 abandonia.com Campaign classic strategy game with a World War II setting. As a general, you take control of either the Allies or the Axis and lead them through several campaign from Africa to Russia. As a good general you will have to take care of all aspects of warfare: You will have to manage the production of your facilities, protect your air force bases and provide your troops with enough reinforcements, ammunition and fuel. Last, but not least, you will have to make sure that the opposing general wont be able to likewise. Ld. Counsel argued that third title namely Kid Bytes is also of interactive CD and the same appears in Sr. No.16 of the letter of department ..... X X X X Extracts X X X X X X X X Extracts X X X X
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