2002 (7) TMI 654

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....i M.P. Singh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)].  - In this appeal filed by M/s. Onward Novell Software (India) Ltd. the issue involved is whether the Manuals imported by them are to be assessed along with Softwares imported by them. 2. Shri Sandeep Sehgal, Regional Sales Manager of the Appellants, submitted that the Appellants are a joint venture c....

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....l of Entry with the Software Netware SFT 3.11 are distinct and are unrelated to each other. The learned Regional Sales Manager also mentioned that the manuals are in the form of printed books and are only for reference/guides to enable the users to understand the application of software and as such are not chargeable to any customs duty; that these manuals are subsequently reprinted in India; that....

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....Provisions of Section 19 of the Customs Act are attracted where the goods consists of a set of articles. Simply by importing of two or more items together and by presenting one Bill of Entry it cannot be claimed that a set of articles have been imported unless and until the goods imported make a set. Both the lower authorities have applied the provisions of Section 19 on the ground that both softw....

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....not apply. No differential duty is thus demandable in respect of these two bills of entry. In respect of remaining Bill of Entry No. 010637, dated 27-12-93 the software imported is NETWARE SFT 3.11 and the Manuals are also meant for Netware 3.11 only. The learned Representative of the Appellants, however, contended that the Manuals are meant for the original NETWARE 3.11 whereas software imported ....