2005 (9) TMI 419

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....nted Unit (EOU) engaged in the business of software development. They imported anti-static carpet and claimed exemption under notification No. 140/91-Cus., dated 22-10-1991. The said notification exempts 100% EOUs from customs duty on import of capital goods and accessories, thereof, raw materials, components, office equipments and consumables. Revenue proceeded against the appellant on the ground that they are not entitled for the benefit of the said notification. The adjudicating authority passed Orders-in-Original confirming an amount of Rs. 21,29,531/- in respect of show cause notice dated 26-11-1991. This is the subject matter of Appeal No. C/183/2003. 3. The appellants approached the Commissioner (Appeals), who upheld the Orde....

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....oods as defined under para 9.8 includes anti-static carpet. After Notification of Exim Policy 1997-2002 the Central Government has vide Notification No. 71/2000-Cus., dated 22-5-2000 amended the Notification 140/91 thereby adding to the list of items specified in the table anti-static carpets. The above amendment notification is only clarificatory in nature and cannot be prospective. (iii)   The learned Commissioner erred in holding that there should be a direct nexus between the development of software and anti-static carpet for allowing the benefit of the notification. If that is the requirement, the Government would not have amended the Notification No. 140/91 by Notification No. 71/2000 by including anti- static carpets und....