2005 (9) TMI 349

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....t. Shri S. Murugappan, Advocate, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - Revenue has filed these appeals against Order-in-Appeal Nos. 1135-1136/98, dated 5-10-98 passed by the Commissioner of Customs (Appeals), Chennai. 2. The respondents have imported ATM on-line pace application software and claimed exemption under Customs Notification No. 11/97-Cus. Howe....

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....vi, ld. SDR appeared for the Revenue and Shri S. Murugappan, ld. Counsel for the respondents. 5.  Ld. DR invited our attention to the Government of India's Circular No. 7/98-Cus., dated 10-2-98 wherein the scope of computer software for the purpose of exemption under Sl. No. 173 of the Notification No. 11/97-Cus. has been clarified. She therefore drew our attention to the para 4 of the sai....

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....medical or other applications is not eligible for exemption from duty. However, software containing encyclopedia, games books etc., will be eligible for the exemption whenever they satisfy the interactivity criterion." In view of the above she said that the Order-in-Original is to be upheld. 6. We have gone through the records of the case carefully. The respondents have made it clear th....

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.... between multiple personal computers. Further, the respondents have made it clear that the pace application software is not designed to perform any machines specific functions or operation of an automatic teller machines. The software is loaded on to a regular industry standard processor (Pentium) place inside the ATM for security reasons. Therefore, it was contended that there is no truth in the ....