2001 (5) TMI 373

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.... was denied by the jurisdictional officers and the Commissioner (Appeals) vide his order impugned before us, after examining the plea of the appellants, came to a conclusion that plea of the appellant reliance on definition of term "capital goods" under Import Export Policy could not be relied upon as use of furniture, screen panels could not directly or indirectly be for manufacture of Computer Software as without these items the Computer could function. It was further held that even if it is the position of use of furniture as special type of 'cluster arrangement' which was required for the manufacture of 'software' as pleaded, it cannot automatically mean that the furniture directly or indirectly is used for the manufacture of the softwa....

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....bsence of these goods under import. The criteria for consumption in the manufacture or conforming to be as part of the goods manufactured, is not prescribed in the subject Notification, therefore the interpretation of the appellate authority is not correct. (d)     The narrow interpretation was given by the lower authority when the words "capital goods" have not been defined the meaning applied as understood in the Import Export Policy should be given. (e)     The production line arrangement for the manufacture of software requires a cluster arrangement. Software industry is manpower intensive and the coordination of the software experts is a must along with ergodynamically designed office equip....