2014 (9) TMI 1035

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....orted a software on CDs declared as "Customized Software - Loader software for cellular phone (Airtone 800 IX-III) [1 CD for 10,000 users"]. The goods were imported from China with declared assessable value of Rs. 55,53,775/-. The respondent claimed the benefit of exemption Notification No. 21/2002-Cus. (Sl. No. 157) and No. 6/2006-CEX (Sl. No. 27) on the basis that the goods imported are customized software, as both these exemption notifications exempt the customized software from the whole of the duty of customs and the duty of Central Excise. Here it may be mentioned that software imported on media attracts customs duty under sub-heading 85249112 of the custom tariff and same software loaded on CD or other media would attract Central Exc....

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....of a variety of users and is intended or is capable of being sold off the shelf like Window version, which is developed for Microsoft, but is sold off the shelf, as it is incorporated in the personal computer; (b)     the software, in question, is designed for a particular hardware which may get loaded on the hardware itself and the hardware, in turn, shall be sold to various category of end users and, therefore, the subject software is designed to meet the requirement of a number of users and not the requirement of a specific user or a client; (c)     the description in the bill of entry that one CD is for 10,000 user indicates that the software is meant for multiple users; and ....

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....that the respondent have also submitted a certificate from the foreign supplier certifying that the software, in question, was specifically designed by the foreign supplier for the specific requirements of the BSNL, that the respondent have also produced a catalogue in respect of this software from which it is clear that the software is customized software developed for performing certain specific functions in the FWTs supplied by the foreign supplier and the opening para of the catalogue states that the software is a special interactive software tool, which is specifically developed for use of the manufacturers and operators to do programming of wireless phone before delivery to the customers, that the software is to be used to provide the....