2000 (11) TMI 603

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.....B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the eligibility or otherwise to the exemption contained in entry 173 of the Table to Notification 11/93 of the software imported by the appellant. 2. The appellant is a mobile telephony service provider. The software was used by it, for obtaining details of....

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....ing Centre via Front End Call Processing Units, which are machines performing specific telecommunication function. That is to say that ADPM on which this software is engaged is working indirectly in conjunction with Telecom hardware/equipments." 4. After the software was imported the Department had asked the National Centre for Software Technology, Mumbai, for its opinion on whether the so....

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....front-end call processor in which it is stored, the data relating to the extent to which the subscriber has availed of the voicemail facility. The computer uses the billing software to process this data by applying the rate per minute and other factors so as to determine the amount payable. But this fact, that it is used in conjunction with telecommunication equipment does not result in its not be....

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....s clear all machines performing a specific function other than data processing that incorporate, or work in conjunction with, data processing machines of heading will fall for classification under that heading. While the Explanatory Notes make it applicable to hardware i.e. the data processing machines, the Explanation to the notification makes this condition applicable to software. Reading the Ex....