2003 (8) TMI 257

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....l Customs Duty Certificate (hereinafter referred to as CCDC) having No. 17(163)/ Comp/88, dated 28-3-89 and this CCDC specifically stated "M/s. Zuhyde Intelligent Computer Products Pvt. Ltd. are now importing items as covered under the import licence and as per the list, duly endorsed, to this certificate, for the implementation of the project and it is certified that these items are eligible for assessment of customs duty under Notification No. 506/86-Cus., dated 24-12-86 as amended". 3. Imports were made on the basis of an import licence and CCDC issued by DoE at Cochin Port. The appellants vide Bill of Entry No. SGI/322/89, dated 3-8-89 paid the duty of Rs. 1,21,419/- and cleared the goods. Subsequently, they received a show cause ....

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....are imported under the policy of computer software export, software development announced by the Government of India in the DoE in 1987 and recommends the grant of the above exemption. A reading of this Notification clearly exhibits that what is exempted are : (i)       Computer equipment under Heading 84.71. (ii)      The accompanying software of such computer equipments falling under Heading 85.24. (iii)    Startup spares of such computer equipments falling under Heading 84.73.                Subject to the condition that the requested certificate for the said goods is obtained from the DoE. Goods....