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2016 (4) TMI 438 - CESTAT CHENNAI

2016 (4) TMI 438 - CESTAT CHENNAI - 2016 (334) E.L.T. 689 (Tri. - Chennai) - Interpretation of explanation - Import of software separately along with hardware - Whether the software imported was "Information Technology" software in terms of explanation given in entry 285 read with CTH 85.24 in terms of Notification No. 17/2001-Cus. dated 01.03.2001 or not - Held that:- having examined the scope of the explanation and utility of the above software, in absence of any contrary evidence or authentic .....

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ware imported by the appellant in terms of Bill of Entry No. 15501 dated 30.07.2001 was "Information Technology" software in terms of entry 285 read with CTH 85.24 in terms of Notification No. 17/2001-Cus. dated 01.03.2001. 2.1 Ld. Counsel submits that the Bill of Entry itself shows that the software was imported separately along with hardware. The software was construed by the adjudicating authority as the goods falling under CTH 85.24 raising the issue that the software so imported w .....

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bject code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine. Nil 2.2 Relying on the above statutory definition of "Information Technology" software provided by the notification, ld. Counsel submits that the purpose of the software was to serve the purpose as defined by the explanation without being controverted by Revenue leading any cogent evidence to the contrary. The software .....

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