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M/s MRF Ltd. Versus Commissioner of Customs, Chennai

2016 (4) TMI 438 - CESTAT 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. 17/200 .....

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irresistibly be concluded that the software imported by the appellant was "Information Technology" software. - Decided in favour of appellant - C/328/2004 - Final Order No. 40084/2016 - Dated:- 20-1-2016 - D N Panda, Member (J) And R Periasami, Membe .....

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7.2001 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 se .....

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f the explanation given in the sl.no. 285 of the Notification above. The explanation reads as under:- 285. 49 or 85.24 The following goods, namely:- (i) Information Technology software, and (ii) Document of title conveying the right to use Informatio .....

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ated 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 p .....

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s appellant satisfied the condition of the explanation. 2.3 Appellant on the aforesaid premises says that the dispute is on interpretation of the explanation but not on any classification. The software imported by appellant serving the purpose define .....

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US. Therefore, appellant shall not get any exemption even though it falls under the CTH 85.24 under sl.no. 285 of the notification above. 4. Heard both sides and perused the records beginning from the adjudication order. We have also gone through the .....

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