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5. The learned DR relied on the explanation provided under Notification. As per the explanation, the contention is that the software must be capable of being or providing inter-connectivity to the user by means of an automatic data machine. The goods in question are software in nature of programe whereas user inter-activity during the course of such process is not required except for programming the same. Therefore, inter-activity is not involved.

6. We find that in this case, the appellants are challenging the confiscation of goods imported by them. The appellants claim the benefit of Notification which provides exemption from payment of customs duty to information and technology software. As per the explanation provided in the notification, Software means any representation of instructions, data, sound or image including source code and object code, recorded in a machine readable form and capable of being manipulated or providing inter-activity to user, by means of an automatic data processing machine. There is a finding in the impugned order in respect of the goods in question that no inter-activity is involved. This finding is challenged in the present appeal only on the ground that the software has ability to communicate with the computer by means of terminal. We find that interactivity means that user can communicate with the computer while the programme is running in order to locate the particular information. In the present case, there is no evidence on record to show that the user can manipulate the data while the programme is running in order to locate a particular information. The goods in question such as CD ROM is Cinderalla which is a story and other is a USA Cook Book. In the absence of any evidence that these are inter-active, therefore, are not entitled for the benefit of this notification. We find no merit in the appeal. The appeals are dismissed.