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3. On the other hand, on behalf of the respondents, Ld. Counsel Ms. Rukmani Menon made number of submissions which can be summarized as under :

i) The impugned goods were removed after embedding "Linux Software" which is an operating software and the assessee has discharged liability on the cost of Linux Software.
ii) TEJNES software is customized software since for different customers it is customized as per their individual requirements.
iii) TEJNES software is loaded on to the multiplexers only in respect of supplies to Public Sector Undertakings, however in respect of clearances to private companies, this software is not loaded at the factory but at the customer's site.
The said equipment works on optical fiber and comes in different capacities and sizes and are installed at multiple locations in telecom networks such as at cell towers, exchanges, business premises and data centers."

As per the website www.efxkits.com, A multiplexer is a device that allows one of several analog or digital input signals which are to be selected and transmits the input that is selected into a single medium.

Appeal Nos.E/180,248-252/2011 Multiplexer is also known as Data Selector. A multiplexer of 2n inputs has n select lines that will be used to select input line to send to the output. Multiplexer is abbreviated as Mux. MUX sends digital or analog signals at higher speed on a single line in one shared device. It recovers the separate signals at the receiving end. The multiplexer boosts or amplifies the information that later transferred over network within a particular bandwidth and time. The website also further informs that A4-to-1 multiplexer contains four input signals and 2-to-1 multiplexer has two input signals and one output signal. 8.2 Linux software: The Linux software is an operating system software conceived and nurtured by the Linux Foundation. As per the website w.w.w. linuxfoundation.org., "Linux is the largest and most pervasive open source software project in history. Linux is also the operating system of choice to support cutting-edge technologies such as the internet of Things, cloud computing, and big data".

The website www.linux.com under a FAQ "what is Linux?", clarifies as under :

"Just like Windows XP, Windows 7, Windows 8, and Mac OS X, Linux is an operating system. An operating system is software that manages all of the hardware resources associated with your desktop or laptop. To put it simple - the operating system manages the communication between your software and your hardware. Without the operating system (often referred to as the "OS"), the software wouldn't function."

9. With this increased understanding of what would constitute a multiplexer as also enhanced knowledge of Linux software, TEJNES software and EEPROM software, it appears to reason that a multiplexer is a device used in telecommunications, inter alia high speed transmission of one or more input signals on single shared medium or single device. The Linux software which is an operating system manages the communication between the multiplexer hardware and the software TEJNES. However, the most essential and indispensible item aspect which would be required to make such multiplexer operational and function in the manner that it is expected to do, is the TEJNES software. The TEJNES software is the critical Appeal Nos.E/180,248-252/2011 suite which provides control and management of the individual net work elements in a geographically dispersed net work. An important question that would then come up is whether, without the TEJNES software, the impugned multiplexers are operational ?. In our opinion, the answer to this question would be resoundingly in the negative. No doubt, the Linux software is also preloaded into the multiplexer, however that is only an operating system amongst one of the many operating systems that are available worldwide to support the technologies like the digital net work management which the multiplexer sets out to do. The TEJNES software is thus an integral and indispensible to the multiplexer, without which the hardware cannot function.