2005 (7) TMI 469

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....llant. Shri P.K. Rai, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2.Applicant filed this application for waiver of pre-deposit of duty amounting to Rs. 4,19,38,190/-. Applicant made import of software and claimed the benefit of Notification No. 11/97-Cus., which exempt computer software from payment of customs duty. The goods were importe....

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....cific function other than data processing and incorporating or working in conjunction with an automatic data processing machine. The contention of the applicant is that this amendment is prospective in nature and does not cover the imports made prior to this amendment. As the applicant made import prior to this amendment therefore, they are entitled for the benefit of notification. Applicant relie....

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....made in October 1997 the Notification No. 11/97-Cus., during that time covers computer software. Subsequently, on 11-2-98 the Notification was amended and explanation was added to the notification, but this amendment is prospective in nature. The Board's clarification also which is issued on 11-2-98 clarified that the Notification No. 11/97-Cus. will now cover software required for operation of an....