TMI Blog2014 (9) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... ware’ or ‘canned software’ means a software developed to meet the needs of a variety of users. Respondent have produced a certificate from the suppliers certifying that the software, in question, supplied to the respondent is a software design specifically for them to meet the software requirements of fixed wireless phones/terminals supplied by the respondent against order on them from BSNL against tender No. MM/SW/072004/000277, dated 17-7-2004. Also the opening para in the catalogue states that software is a subject interactive software, which is specifically developed for use of the manufacturers and operators to do the programming of wireless phone before delivery to the customers. Thus it is BSNL who is using the software for specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us. (Sl. No. 157) and No. 6/2006-CEX (Sl. No. 27) on the basis that the goods imported are customized software, as both these exemption notifications exempt the customized software from the whole of the duty of customs and the duty of Central Excise. Here it may be mentioned that software imported on media attracts customs duty under sub-heading 85249112 of the custom tariff and same software loaded on CD or other media would attract Central Excise duty under heading 8524 of the Central Excise Tariff. The goods were examined on first check basis and the concerned customs officers were of the view that the software loaded on the CDs is not a customized software, as the software is to be used by nodal maintenance centres, franchise maintenanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ware, in turn, shall be sold to various category of end users and, therefore, the subject software is designed to meet the requirement of a number of users and not the requirement of a specific user or a client; (c) the description in the bill of entry that one CD is for 10,000 user indicates that the software is meant for multiple users; and (d) the purchase order of the BSNL was for supply of 2,62,514 no. of WLL CDMA 2000IX integrated FWT s and 500 network interface cards and the subject order is not for purchase of software and rather it says that FWT s supplied should have the latest version of software which means that only hardware is to be supplied and, therefore, the description on the bill of entry that one CD is for 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ts supplied by the foreign supplier and the opening para of the catalogue states that the software is a special interactive software tool, which is specifically developed for use of the manufacturers and operators to do programming of wireless phone before delivery to the customers, that the software is to be used to provide the trouble shooting of wireless phones based on CDMA, set and change the parameters, download new software, check calibration data etc. and this shows that the software has been developed specifically for the respondent and that in view of the above, there is no infirmity in the impugned order. 5. We have considered the submissions from both the sides and perused the records. 6. The point of dispute in this case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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