2016 (4) TMI 438

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.... The precise question raised in this appeal is whether the software imported by the appellant in terms of Bill of Entry No. 15501 dated 30.07.2001 was "Information Technology" software in terms of entry 285 read with CTH 85.24 in terms of Notification No. 17/2001-Cus. dated 01.03.2001. 2.1 Ld. Counsel submits that the Bill of Entry itself shows that the software was imported separately along wit....

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....g machine. Nil 2.2 Relying on the above statutory definition of "Information Technology" software provided by the notification, ld. Counsel submits that the purpose of the software was to serve the purpose as defined by the explanation without being controverted by Revenue leading any cogent evidence to the contrary. The software imported was used to manipulate and interact with the hardware imp....

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....fore the Hon'ble Court in the above case was classification of CD-ROM containing images of drawings and designs of engineering goods. But in the present appeal there is no such dispute on the classification. Ld. Commissioner (Appeals) has gone beyond the scope of SCN to reclassify the imported software which was not the dispute in the SCN. The only dispute was whether the software imported was....