Customs exemption for imported PACS software upheld where earlier Tribunal rulings and prior notification coverage supported the importer.

Imported PACS software was held to fall within the scope of Notification No. 011/97-Cus. dated 1-3-97 because earlier Tribunal rulings on identical facts had already settled the issue in favour of the importer. The later amending notification dated 11-2-98, which defined "software," operated only after the import and did not narrow the earlier notification's coverage. On that basis, the exemption was applicable and the Revenue's challenge failed.

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Issues: Whether the imported PACS software was entitled to the benefit of Notification No. 011/97-Cus. dated 1-3-97.

Analysis: The question had already been settled in favour of the importer by earlier Tribunal decisions on identical facts. The amending notification dated 11-2-98, which defined the term "software", came after the import and the earlier notification was not restrictive in its coverage. Following the earlier rulings, the exemption was found applicable to the imported software.

Conclusion: The benefit of Notification No. 011/97-Cus. dated 1-3-97 was rightly allowed and the Revenue's challenge failed.

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