TaxTMI 
TaxTMI 
2002 (3) TMI 531
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....spondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Jasmine Telecom India Ltd. is whether benefit of Notification No. 11/97-Cus. is available in respect of 'Neos Software Licence', imported by them. 2. Shri K.K. Anand, learned Advocate, submitted that Sl. No. 173 of the Notification No. 11/97 exempts Computer Software from payment of customs....
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.... Appeal Nos. 7158-7161 of 2000 filed by the Commissioner had been dismissed by the Supreme Court on 16-8-2001. Learned Advocate alternatively submitted that the appellants have imported software which was loaded on hard disk and the duty is, therefore, leviable at the rate applicable to hard disk. He claimed the benefit of Sl. No. 160 of the table annexed to Notification No. 11/97 which provides c....
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....machine for performing a specific function other than data processing; that since in the present matter the impugned Software is for telecommunication purpose, benefit of notification is not available to the impugned goods. 4. We have considered the submissions of both the sides. The exemption under Sl. No. 173 of the Notification No. 11/97-Cus., dated 1-3-97 is available to Computer Softwar....
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....for such machines would be in any case the software for data processing machines" we find that no technical litrature or data has been brought on the record to show whether the impugned software is used in a system which contains any automatic data processing machines. Merely because the impugned software is to be used for telecommunication purposes it cannot be termed as a computer software. In a....