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TMI Blog2008 (3) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 claimed exemption under notification 48/94 dated 1.3.94, which exempted computer software from the whole of duty. 2. On investigation, it was found that the DCS manufactured and cleared by the respondent typically consists of many small computers which are distributed through out the installation doing different tasks. These DCS were classified by them under Chapter 9032.80. PLC consists of a Central Proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpted 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 his order is faulty. Computer software has been very specifically and extensively been defined by notification 3/98 dated 11.2.98. As per the said notification computer software means any representation of instructions, data, sound or image, including source code and object code recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 confined to customs notification granting exemption, which notification chose to restrict the benefit to a particular type of software only. The Tribunal in the case of BPL Mobile relied upon by the Commissioner (Appeals) has not made the customs definition applicable for the period prior to 11.2.98 when notification 11/97 was in force. So when this defin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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