TMI Blog2001 (2) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... for the said purposes, they had imported and installed Mobile Switching Centre (MSC). For controlling and regulating the functions and operations of MSC, there is a Co-ordination Processor (CP). CP is a Computer handling the data base as well as configuration and co-ordination functions like storage and administration of all programmes, interaction with the users, manipulation and exchange of diff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said bills of entry and after clearance of the goods in question, the Notification No. 11/97-Cus., was amended on 11-2-1998 by Notification No. 3/98-Cus. and by reason of the said amendment, Serial No. 173 of the earlier Notification No. 11/97-Cus. was substituted by a new entry. Accordingly, the appellant was served with a show cause notice under Section 28 of the Customs Act, 1962 demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nditions of Notification No. 11/97-Cus., dated 1-3-1997, which was holding the field at the relevant time and as such, the same would be entitled to the benefit of the said Notification. The subsequent amendment to the said Notification on 11-2-1998 cannot be given any retrospective effect, inasmuch as the said Notification curtails the benefit by introducing certain restrictive conditions or excl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o referred to the Commissioner's findings and supported the same. 6. After giving our careful consideration to the arguments advanced from both sides, we find that in similar set of facts and circumstances, West Zonal Bench at Mumbai had held that the benefit of Notification No 11/97-Cus., dated 1-3-1997 is available to the Software imported by the appellant in that case, who was also a telephon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re in question was entitled to exemption under notification." With these observations, the Honourable Bench has allowed the appeal of the appellant in that case. 7. Inasmuch as the facts involved in the present case are identical to the facts present in the case of BPL Mobile Communications Ltd. v. Commissioner of Customs, ACC, Mumbai reported in 2001 (126) E.L.T. 986 (T) = 2000 (40) RLT 249 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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