2001 (11) TMI 458

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....or the change of name. Therefore, the application for change of cause title is allowed. 2. The issue involved in these appeals is whether the appellants were entitled to the Customs duty exemption under Notification No. 140/91, dated 22-10-91. That notification exempted specified goods when imported into India for the purpose of development of software for export out of India by software development units under the Software Technology Park 100% Export Oriented Unit Scheme. In terms of the notification, in 1994, the appellants imported about Rs. 5 crores worth of computers and peripherals. Software was developed using these machines and during the period of 1994-95 to 1996-97, the appellants developed and exported software valued aro....

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....Cus. also clarified the same position. 5. As against the aforesaid submission on behalf of the appellants, ld. SDR pointed out that the notification did not permit use of the imported machinery for any purpose other than software development. In the present case, the appellants had carried out training programmes as a commercial activity and therefore, the denial of the exemption was fully justified. 6. We note that the terms of the exemption notification was that the goods must be imported for the purpose of software development and export. It is clear from the data already mentioned as well as the verification report of the Customs that the appellants have used the machinery for the purpose for which they were imported und....