2016 (9) TMI 1416

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....lant. Shri A. Cletus, ADC (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - It is the submission on behalf of the appellant that what was imported was 'computer software' as per the description in the Bill of Entry, a sample of which is available at Pages 59 & 60 of the appeal folder. Appellant says that the Notification No. 11/97-Cus., dated 1-3-1997 grants exemptio....

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.... function enumerated therein serves the purpose of computer software. Even if Router is considered to be not 'computer', when that is made functional through use of software, it tantamounts that its purpose is to accommodate software for its function. Therefore, just because a Router was imported, that shall not deprive the appellant from claiming the benefit of the 'computer software' imported si....