2017 (1) TMI 470

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....ted by M/s. Adani Exports Ltd. Shri. Rajesh Adani and Shri. Saurin Shah are in appeal against penalties imposed on them under Section 112(a) and (b) of the Customs Act, 1962. Revenue has also filed cross objections. 2. Ld. Counsel argued that the appellant had imported 20 different title of CD. Revenue had granted them exemption under Notification No. 11/97-Cus on 16 out of 20 CDs and on 4 CDs listed below exemption was not granted: (1) Gus Goes to the Kookly Carnival (2) The Madness of Roland (3) Kid Bytes(for grade schoolers 5-11) (4) Campaign Notification No. 11/97-Cus as amended by Notification No. 3/98-Cus exempt Computer Software from whole of duty of Customs and Additional Duty of Customs. The said Notification defines the C....

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....es. As they do, their half of the ticket to the big top gets colored in, bit by bit. When they get the whole ticket colored in, Rant turns up with the other half of the ticket and they all get in to see the big top show. Along the way, kids get to explore and take part in activities designed to get their minds thinking and working. The games have three activity levels which can be adjusted as the children grows. 2.1.2 EducationMax.com Gus Goes to Kooky Carnival IN SEARCH OF RANT- Rant is hiding! Help Gus and the CyberBuds search for their hidden frined in this fun-filled learning adventure. Kids and adults alike will have hours of fun exploring the zany environments of the Kooky Carnival which are jam packed with wacky click animations,....

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....t is a responsibility of the appellant to establish that they are entitled to the benefits of notification. He further argued that letter of the department of electronics addressed to Electronics and Computer Software Export Promotion Council, the samples were not forwarded by the Revenue to department of electronics but they were forwarded by appellant via Electronics and Computer Software Export Promotion Council. 4. We have gone through rivals submissions, we find that the only ground relied upon in the show cause notice and the adjudication order to hold that the said four titles are not interactive in nature, is that the same do not figure in the letter of department of electronics addressed to Electronics and Computer Software Export....