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
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
assessees had sought to clear the goods by
classifying them under Custom Tariff Heading 8525.20.17
though there was a dispute in this behalf also ... second issue of inclusion of value of
software was concerned, the same was remitted back to the
Customs, Excise and Service Tax Appellate Tribunal
(hereinafter
Commissioner Of Service Tax New Delhi vs M/S Espn Software India (P) Ltd And Etc ... on 5 January, 2015
Bench: Anil R. Dave , Shiva ... passed by the Custom Excise Service Tax Appelate
Tribunal)
COMMISSIONER OF SERVICE TAX NEW DELHI Petitioner(s)
VERSUS
M/S ESPN SOFTWARE INDIA
Laboratories Ltd. are also
liable for confiscation under Section 111(m) of Customs
Act, 1962. But as the said goods were neither seized
nor available ... customers can themselves change these programs
over a period of time if they choose to purchase
reagents from other manufacturers. It is always in
customers
unit in an Electronic Hardware
Technology Park [or by a unit in Software
Technology Parks] and used for the manufacture of
final products ... additional duty leviable on like goods
under section 3 of the Customs Tariff Act, 1975 (51
4
of 1975) equivalent to the duty of excise
Commissioner Of Customs Gujarat vs M/S. Crown International on 29 September, 2015
Bench: A.K. Sikri , Rohinton Fali Nariman
IN THE SUPREME COURT ... INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 1581 OF 2007
COMMISSIONER OF CUSTOMS, GUJARAT ... Appellant
VERSUS
M/S. CROWN INTERNATIONAL & ANR. ... Respondents
WITH
CIVIL
constitutional validity of proviso (II-i) of Rule 9(2) of the Customs
Valuation (Determination of Price of Imported Goods) Rules, 1988
(hereinafter referred ... only ultravires
Section 14(1) and Section 14(1- A) of the Customs Act, 1962
(hereinafter referred
RECORD OF PROCEEDINGS
Civil Appeal No(s). 4201/2006
COMMISSIONER OF CUSTOMS, BANGALORE Appellant(s)
VERSUS
M/S. ELGITHREAD (INDIA) LTD. Respondent(s)
Date ... INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.4201 of 2006
COMMISSIONER OF CUSTOMS, BANGALORE APPELLANT
VERSUS
M/S. ELGITHREAD (INDIA) LTD. RESPONDENT
