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2017 (1) TMI 470 - CESTAT, MUMBAIBenefits of N/N. 11/97-Cus dated 1-3-1997 - penalties - import of CD-ROM - denial on the ground that the same do not figure in the letter of department of electronics addressed to Electronics and Computer Software Export Promotion Council - Held that: - The letter of department of electronics, was in respect 27 different titles and in respect of some imports, probably made in Bangalore. Absence of these titles in the said list does not make these titles non interactive. Further it is noted from the description of the CD’s, as it appears in net, which has been produced by the Ld. Counsel, that Sr. 1, 2 and 4 clearly interactive in nature. In respect of Sr. 3, it is apparent that the said title is covered in the letter of department of electronics - benefit of notification available - penalties set aside - appeal allowed - decided in favor of appellant.
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