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TMI Blog2006 (5) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... goods in question would fail within the meaning of the word "software". The goods under import are admittedly data recorded on tapes. Under the existing Notification No. 20/99 any kind of data in a machine readable form and capable of being by means of an automatic data processing machine would be covered by the term "Information Technology Software" The goods under import are computer software recorded in a machine readable form and capable of being manipulated by means of an automatic data processing machine. We do not find any infirmity in the impugned order of the Tribunal. Appeal dismissed. - 2576 of 2001 - - - Dated:- 9-5-2006 - Ashok Bhan and Markandey Katju, JJ. [Judgment per : Ashok Bhan, J.]. - The issue involved in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng No. 84.71, but does not include software required for operation of any machine performing a specific function of other than data processing, and incorporating or working in conjunction with an automatic data processing machine. [Hereinafter referred to as the original notification] 4.The assessing authority vide his order dated 25-11-1999 denied the benefit of the notification although he did not dispute the classification of the goods under Heading 85.24 as software. Against the order of the Assessing Authority, Respondent filed an appeal before the Commissioner of Customs (Appeals) who vide his order dated 14-3-2000 dismissed the appeal although it was accepted by him that the files contain data in a machine readable form. It would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent being aggrieved filed an appeal before the Customs Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as "the Tribunal"). The Tribunal by the impugned order has accepted the appeal; set aside the orders impugned before it and held the assessee to be entitled to the exemption under the amended notification. It has been held by the Tribunal that the deletion of the words "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" from the earlier notification are very relevant and has increased the scope of the kind of softwares which can now be imported duty fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he query raised by the Department. He also referred to certain dictionaries explaining the meaning of the word "software". 8.Random House Compact Unabridged Dictionary defines software to mean: "anything that is not hardware but is used with hardware esp. audiovisual material such as film, tape records etc.". According to McGraw Hill Encyclopaedia of Science and Technology, "software" means the totality of programme usable on a particular kind of computer, together with the documentation associated with a computer program". 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 different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re captured from live actors performing, using special suits to transfer their motion information to the computer. These are then processed for compatibility with animation software, and the processed, files at various stages of capture are sent to us. One is a positional capture file, the other is rotational capture file and the last is texture file of natural effects like water animated for various camera and wind velocity. These files can be interactively modified and used for various domestic requirements of the advertising broadcast and film industry. We further bring to your kind attention that the Motion Capture Animation files or data are computer software recorded in a machine readable (Exabyte cartridge tapes) form and capable o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly modified and used for various domestic requirements of the advertising, broadcast and film industry. According to him 'Motion Capture Animation Files' on data are computer software recorded in a machine readable form and capable of being manipulated and the same are software. 14.Random House Compact Unabridged Dictionary refers to "software" as anything that is not hardware and is used with hardware. Encyclopaedia Britannica refers to "software" to designate non-hardware items, namely internal programmes or routines and programming aids. Thus the programming aids are also known as software and thus the goods in question would fail within the meaning of the word "software". The goods under import are admittedly data recorded on tapes. U ..... X X X X Extracts X X X X X X X X Extracts X X X X
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