imported software provided the Indian party has the
authorisation from the manufactures/owners of the software for
duplication/reproduc-tion the software in India ... imported software which charges shall not be
added to be price actually paid or payable for the imported software in
determining the customs value
short question involved in this appeal is whether
custom duty on imported computer software loaded on a hard
disk drive is to be levied ... seven pieces of hard disk drive loaded with software.
As per the department, custom duty on hard disk drive is
leviable under Chapter Heading
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
case of exports taking place through Customs manual ports, every exporter of goods or software in physical form or through any other form, either directly ... form SOFTEX in respect of export of computer software and audio/video/television software shall be submitted in triplicate to the designated official of Ministry
case of exports taking place through Customs manual ports, every exporter of goods or software in physical form or through any other form, either directly
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
