exempts from duty "computer software". The Explanation to the entry says that software "does not include software required for operation ... After the software was imported the Department had asked the National Centre for Software Technology, Mumbai, for its opinion on whether the software would fall
items imported were five sets of software and five sets of manuals pertaining to the software. The dispute arose because the importers (present appellants ... supplied on a relevant media, currently most software is supplied on CDs. The load this software for its use, the manufacturer and supplier gives code
machine using the imported software is used as input by stereo lithography machine which has its own software, for giving a miniature sample ... idea to the designer or customer what the product is going to look like. The machine on which the software is loaded
Customs Act, 1962 and why penalty should not be imposed on them for contravention of the provisions of the Customs Act, 1962 under Section ... computer software CD ROMs "Lotus Smart Suite-97" should not be confiscated under Section 111(m) of the Customs Act, 1962. Reading
under Section 114A of Customs Act, besides confirming the demand of Customs Duty amounting to Rs. 5,23,800/-.
2. The Appellants have also filed ... penalty under Section 114A of the Customs Act is imposable; that in addition as the Customs House agent was working as their agent
Customs on 1 May, 2000
Equivalent citations: 2001(130)ELT960(TRI-DEL)
ORDER
P.G. Chacko, Member (J)
1. The appellants are licensed Custom House ... goods conducted subsequently by the customs personnel, it was found that the goods were computer hardware along with certain software. On finding that the impugned
issue. It is related to an import of Computer Software. The value of Software was shown by the importer as US$ 90,000. That amount ... under Section 112(a) of the Customs Act. The entire amount which went into the cost of the Software has been given by the importer
software when such software are cleared alongwith computers. The adjudicating authority following the Tribunal decision in the case of CCE Bangalore v. Sunray Computers ... taken a view that value of the software supplied alongwith computer was to be included in the assessable value of the computer. This view
Comsat Max Ltd. vs Commr. Of Customs (Acc) on 2 June, 2000
Equivalent citations: 2000(71)ECC159
ORDER
J.H. Joglekar, Member (T)
1. After ... Asstt. Commissioner of Customs referred to certain instructions of the Board clarifying the term "computer software" and observed that this entry would
Mekastar Telematics Ltd. vs Commissioner Of Customs on 10 October, 2000
Equivalent citations: 2001(130)ELT285(TRI-DEL)
ORDER
V.K. Agrawal, Member ... appeal, filed by M/s. Mekastar Telematics Ltd. is whether the Computer Software and Protocol Analyses imported by them, are eligible for exemption under Notification
