incur in buying the software. The
risk associated with the software/services implementation is passed on
to the ASP. The customer is assured of latest ... client software and the software required is
not "off the shelf" product and required
specific in training, development,
customization to meet the specific
assessee to the Indian customers was a GSM
which consisted both of the hardware as well as the software,
ITA 512/2007 & connected cases ... providing the cellular services to its customers. There could
not be any independent use of such software. The software
is embodied in the system
quite easy to distinguish the pirated software from the original software of the plaintiff.
The plaintiff's software are also pirated ... computer purchase very attractive for the purchasing customers. The customers may or may not realise that the software copy loaded onto his/her computer
Overall Agreement
entered into between the assessee, its associate companies and Indian
customers. His submission in this behalf was that the scope of the
agreement ... being one between JT MOBILES and the Supply
Contractor for Hardware and Software Supply and the other between JT
MOBILES and the Installation Contractor
discipline of
computer hardware engineering or computer software engineering;
(zzd) to a customer, by a commissioning and installation agency
in relation to erection, commissioning
easily be
gathered by reference to the Customs Valuation Rules and the
specific entries in the Customs Tariff Act . The value of an
encyclopaedia ... Bank filed an
application for refund of customs duty on the ground that the
basic cost of software was US $ 401.047. While the rest
distributing, buying, selling
and importing of computer software. The assessee is entitled
to sub-licence the software developed by Oracle Corporation,
USA to its local ... account of royalty for duplicating and sub-licensing of
software to its customers. It may be mentioned here that the
assessee company is 100% subsidiary
does not do any software development
business, it has engaged the Pine Labs from time to time to
develop certain software applications and backend host ... that
this program would be customizing and interacting with the
existing IOCL system, for which the software was developed by the
Pine Labs
same as computer
software. It filed Bill of Entry dated 26.05.1998 declaring the
same as computer software on CD ROMs under Customs tariff Heading ... companies were importing
huge quantity of junk software on CD ROMs from Gulf countries
without payment of customs duty and also declaring very high value
writ petition.
Facts
2The petitioner imported GS software in India. The
assessed value of the said software was Rs. 67 lakhs ... petitioner by way of
Customs Duty. The first respondent however held that the
goods were hard disk drives and not software loaded on hard
disk
