2003 (9) TMI 634

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....les, 1944, since the same set of facts were involved relating to different periods. 2. The appellants had declared "CD Doc entry subscription" under Chapter Heading 4901.09. Show cause notices were issued proposing to demand duty not paid on the ground that the item merits classification under 8524.90. The notices alleged - "....... CD Doc entry subscription is a compact disc containing documents i.e. manuals of exchange stored in electronic form copied from the Master disc supplied by their collaborator viz. M/s. Alcatal France. This is actually a substitution for standard documents and microfiche documents. While standard documents are in paper form i.e. printed on paper, microfiche documents are in the form of photographic films. ....

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....sp; Phone (0491) 66010 to 66015     Fax  (0491) 66009     Telex (852-267 ITI IN Our Ref.                       Date GPT/PS/GEN/922              Date : 20-6-2002 Sub : TECHNICAL WRITE-UP ITEM : CD-DOC ENTRY SUBSCRIPTION FOR OCB 283 With reference to the above, ITI Ltd., is manufacturing Digital Switching Systems (Electronic Telephone Exchanges) and supplying the same to DOT (BSNL) & MTNL. As per the supply contract with the customer, ITI has to provide the product literature of Exchange consisting of its Operation & Maintena....

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....RT) REGD & CORPORATE OFFICE 45/1 Magrath Road, BANGALORE - 560025 An ISO 9002 Plant" (b)           The appellants had declared the goods to be classified under 4901.90, but now want the same to be classified under 8524.20 as software for the period, while the department has classified the goods under 8524.90 as 'others'.                 The Tariff reads as - in 1996     in 1998     8524.20 - Computer Software 8524.20 - Software   - Magnetic Tapes   - Magnetic Tapes 8524.31 - Audio Tape in any form 8524.31 - Audio Tape in any form 8524.90 - Other 8524.90 - O....

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.... Prof. PETER MB WALKER published by Allied Publishers Ltd., New Delhi. SOFTWARE :- A general term for all types of programs and their associated documentation. APPLICATION SOFWARE :- Special software designed to carryout a real life task. (2) IBM DICTIONARY OF COMPUTING, 10th Edition, August 1993 by GEORGE MC DANIEL published by MCGRAW HILL INC. USA. SOFTWARE :- All or part of the programs, procedures, rules and associated documentation of a data processing system. Software is an intellectual creation, that is independent of the medium in which it is recorded. APPLICATION SOFTWARE :- Software that is specific to the solution of an application problem. (3) The NEW IEEE STANDARD DICTIONARY OF ELECTRICAL, ELECTRONICS AND COMPUT....