TMI Blog2008 (3) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T) Shri Ajay Saxena, SDR, for the appellant Shri M.P. Baxi, Advocate, for the respondent [Order per: Mr. K. K. Agarwal, Member (Technical)] - The brief facts of the case are that M/s Tata Honey Well are engaged in the manufacture of Process Control Systems (PCS), Distributed Control System (DCS) and Programmable Logic Controllers (PLC) which was classified under chapter heading 9032.80. They also manufacture software for PCS and PLCs and if cleared with DCS and PLCs, the same was classified by them under Chapter sub-heading 9032.80, but when supplied independently they were cleared under CSH 8524.90 up to March 1997 and CSH 8524.20 from April 1997 onwards. For the software cleared independently, the respondent cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t all used for functioning of the computers and has therefore to be treated as an application software only. The statute also distinguished the computer software and other software by giving specific tariff entry under 8524.20 for computer software and 8524.90 for other software. During 1998-99 the statute made changes and gave specific entry for all softwares under 8524.20 and specifically exempted computer software vide notification 48/94 dated 1.3.94. Since the two softwares are different the application software cannot be considered as a computer software. The Commissioner (Appeals)'s order stating that computer software consists of all types of software including operation software and application software is incorrect and therefore h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n trade parlance includes all types of software. He did not deny the fact that the software in dispute was an application software but in the absence of any definition of a computer software, it was his submission that the computer software comprises of all types of software. There was no separate chapter heading for software other than computer software under chapter heading 8524.90 as is being claimed by the revenue. Entry 8524.20 is a single dash entry concerning computer software. Entry 8524.90 is a residuary category in respect of all items which are not covered by the entries 8524.10, 8524.20, 8524.31, 8524.32, 8524.33, 8524.34, 8524.39 and 8524.40. The definition of computer software in notification 3/98 is not relevant as it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 3/98 which was held as not applicable. 4. We have considered the submissions. We find that the two terms software and computer software are no where defined separately either in any technical dictionary or any other authoritative text book. They are understood as one and the same by computer professional and all those dealing in the computers. This matter has been considered by the Tribunal both in the case of BPL Mobile cited supra and Asea Brown Boveri case. The facts of the case in Asea Brown Boveri are almost identical to the facts in the present case and the period of dispute is also identical. In view of this, we find no reason to differ from the view taken in these two decisions and following the same reject th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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