2007 (5) TMI 407

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....DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The application for early hearing is allowed as we find that the issue in dispute stands settled by the decision of the Apex Court and we take up the appeal itself for final hearing today as the issue is covered by Apex Court decision. 2. The benefit of exemption from payment of customs duty in terms of seria....

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....he clear language of the explanation to the notification the imported items have to be considered as 'information technology software'. Further the decision of the Apex Court in the case of Commissioner of Customs, Chennai v. Pentamedia Graphics Ltd. 2006 (198) E.L.T. 164 (S.C.) holding that motion capture animation CD or computer software recorded in a machine readable form and capable of being m....