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TMI Blog2019 (2) TMI 1368X X X X Extracts X X X X X X X X Extracts X X X X ..... orted is not a customized software and the same fall in the category of canned software - Further, the Commissioner has considered all the materials during the investigation. The relevant findings of the Commissioner are that the importer subscribes to different reasons for shifting the import from Bangalore to Trivandrum Air Cargo Complex including expense on transportation from Bangalore to Palakkad and increase in freight charges by M/s. Air India. No proof was produced by the importer to substantiate it. Further the importer neither explained the reasons for the payment of appropriate duty at Bangalore Air Cargo Complex when these software were cleared through Air Cargo Complex, Bangalore nor about the payment of duty on import of so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Exchange (EPABX) and other telecommunication equipments at their factory at Palakkad and they also do trading in various products including indigenous products as well as imported products. Earlier they were importing through Bangalore Air Cargo Complex but due to various factors including inordinate delay, the appellant shifted the import through Air Cargo Complex, Thiruvananthapuram. Appellant imported certain telecommunication software through Air Cargo Complex, Thiruvananthapuram and filed Bill of Entry No.330416 dt. 23/03/2007 for clearance of telecommunication software imported and they declared the same as customized information technology software in CD falling under CTH 84 23 8020 and CETH 85 23 8020. The appellant sought exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded the impugned order and submitted that a detailed investigation was conducted in this case and after considering all the documents submitted by the appellant and after considering the technical literature on the issue, the Commissioner has come to the conclusion that the software imported is not customized software. In support of his submission, he relied upon the following decisions:- i. Steag Encotec India Pvt. Ltd. Vs. CC(Airport), Mumbai [2010(250) ELT 287 (Tri. Mum.)] ii. Yokogawa India Ltd. Vs. CC, Bangalore [2008(226) ELT 474 (Tri. Bang.)] 7. After considering the submissions of both the parties and perusal of the material on record, we find that the Commissioner in the impugned order has given detailed reasons for holdin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Telecom can be downloaded and used on payment of fee required to obtain the key available in the floppy disc which was imported and cleared under exemption notification and without payment of duty. Thus the software imported was not a tailor made one for the importer s specific use, but one subjected to mass production as alleged in the show-cause notice. 33. The importer subscribes to different reasons for shifting the import from Bangalore to Trivandrum Air Cargo Complex including expense on transportation from Bangalore to Palakkad and increase in freight charges by M/s. Air India. No proof was produced by the importer to substantiate it. Further the importer neither explained the reasons for the payment of appropriate duty at B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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