2016 (9) TMI 1416

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is imported to make the system functional - appellant is entitled to the grant of notification that has not prohibited it to get the benefit thereof - appeal allowed. - C/531-532/2005 - Final Order Nos. 41645-41646/2016 - Dated:- 23-9-2016 - Shri D.N. Panda, Member (J) and Madhu Mohan Damodhar, Member (T) Shri R. Sridharan, Advocate, for the Appellant. Shri A. Cletus, ADC (AR), for th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... automatic data processing machine falling under Heading No. 84.71, but does not include software required for operation of any machine performing a specific function other than data processing and incorporating or working in conjunction with an automatic data processing machine. 2. Analysing the Explanation, appellant says that what that carries out the function enumerated therein serves the p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4. On the other hand, ld. DR emphasizes on the breach of object of the circular stated above to submit that if the software has no character of computer software but used in telecom system that is not eligible to get notification benefit. 5. Heard both sides and perused the record. 6. On a bare perusal of the Explanation given under Sl. No. 173 of the notification, we do not find any de .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X