https://www.taxtmi.com/caselaws?id=337390 The Tribunal ruled in favor of the appellants, M/s. Adani Exports Ltd, in the case concerning the denial of benefits under Notification No. 11/97-Cus to imported CD Roms. The decision set aside penalties imposed under Section 112(a) and (b) of the Customs Act, 1962, emphasizing the interactive nature of the specific CD titles. The Tribunal found that the CDs qualified as Computer Software under the exemption criteria, based on evidence of their interactivity, thus allowing the appeal and disposing of the cross objections filed by the Revenue. en-us Tue, 06 Dec 2016 00:00:00 +0530 Thu, 01 Feb 2018 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337390 The Tribunal ruled in favor of the appellants, M/s. Adani Exports Ltd, in the case concerning the denial of benefits under Notification No. 11/97-Cus to imported CD Roms. The decision set aside penalties imposed under Section 112(a) and (b) of the Customs Act, 1962, emphasizing the interactive nature of the specific CD titles. The Tribunal found that the CDs qualified as Computer Software under the exemption criteria, based on evidence of their interactivity, thus allowing the appeal and disposing of the cross objections filed by the Revenue. Case-Laws Customs Tue, 06 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337390