TaxTMI 
TaxTMI 
2003 (1) TMI 409
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....her printed matter as claimed by them or under sub-heading 8524.39 of the Customs Tariff and 8524.90 of the Central Excise Tariff as confirmed by the Commissioner (Appeals) under the impugned Order. 2. Shri R. Santhanam, learned Advocate, submitted that the CD ROM imported by the Appellants contained drawings and designs of engineering goods and documents of title of the drawing and designs representating the right to use information and technology software; that in the case of Associated Cement Company Ltd. v. Commissioner of Customs - 2001 (128) E.L.T. 21 (S.C.), the Apex Court has held that information, documents, drawings and designs etc., contained in the book form as manuals and also those diskettes would be regarded as goods an....
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....er package III" was recorded as software and the benefit of S. No. 173 of Notification No. 11/97 was extended. He also referred to Note 2 to Chapter 49 both in the Customs Tariff and Central Excise Tariff which provides that for the purpose of Chapter 49, the term "printed" also means reproduced by means of a duplicating machine, produced under the control of a computer, embossed, photographed, photocopied, thermocopied or typewritten; that thus the matter by way of drawings and designs under CD ROM must be construed as printed. 3. Countering the submissions, Shri Vikas Kumar, learned Senior Departmental Representative, submitted that the product in question is admittedly CD ROM containing drawings, plans and designs for engineering p....
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....ngineering goods. Rival Headings read as under : 49.06 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand­written texts; photographic reproductions on sensitized paper and carbon copies of the foregoings 49.11 Other printed matter, including printed pictures and photographs. 8524 Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37. - Disc for laser reading system. 8524.31 -- For reproducing phenomena other than sound or image. 8524.32 -- For reproducing sound only. 8524.39 -- Other. 5. E....