2018 (5) TMI 1682

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.... business of providing card personalization, transaction acquisition and reconciliation management for smart card based petro-card programs for ICICI Bank and Hindustan Petroleum Corporation Limited. They claimed that the imported software is specifically tailored, made as per customer's requirement for the above mentioned petro-card programs. He argued that as per Notification No. 6/2006-Central Excise dated 01.03.2006 entry no. 27, any "Customised Software" is exempted from levy of CVD. Therefore the importer claimed that the software imported by them should not attract levy of CVD. However at the time of import the benefit was not extended to the importer. The importer paid the duty under protest and requested for a speaking order so tha....

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....use software which meets the general purpose needs of various customers across different industries/business segments/geographic locations/ functions etc. He argued that Revenue has mis-understood the imported customized software to be "Packaged" or "Canned" software under a wrong impression. The appellants had submitted all the information that they could to the learned Assistant Commissioner of Customs, in order to help him understand the nature of the imported software but he could not appreciate the same. Since the imported software was urgently required, the appellants paid the CVD under protest and cleared the imported software on payment of duty under protest vide their letter dated 14.07.2009. The concerned Dy. Commissioner of Custo....

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....anned software irrespective of the fact that the suppliers have retained the source code etc. with them. 3. Learned AR relies in the impugned order. 4. We have gone through the rival submission, the impugned order as well as Order-in-Original relied in following assertion to hold that the software imported is "Packaged" or "Canned" software and not "Customised Software". (i) The supplier had retained all the interest software, patent copyright, trade mark and all other intellectual property rights. (ii) The importer does not have either source code. (iii) The imported has been granted nonexclusive right to said software. 5. We find that so far as the first and second issue are concerned, it is clear that ....