TaxTMI 
TaxTMI 
2025 (5) TMI 1935
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....investigation by DRI, Bangalore and upon enquiry by them, the importer appears to have responded that parts required for manufacture of MSC, BSC and BTS covered under list No. 22 of Customs Notification No. 21/2002 dated 01.03.2002 were cleared on payment of CVD by availing exemption from payment of BCD under Sl. No. 242 of the above Notification No. 21/2002. 2. It was the case of the Revenue that the imported goods were declared by splitting the value of hardware and software separately and duty was evaded by claiming exemption towards the software value; the rate of duty applied was 'nil' rate of BCD; and 16% CVD plus cess and in so far as software value is concerned, no Custom Duty was paid since the software was Information Technology ....
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....nder Section 114A and / or Section 112(a) ibid. 4. It appears that the importer filed a detailed reply through its representative, which was considered during adjudication and vide Order-in-Original No.781/2006 (ACC) dated 29.11.2006, the Original Authority having accepted the explanation along with the supporting documents as well as the judicial ruling, dropped proceedings initiated vide the above SCN. It is against this order that the present appeal has been filed before us. 5. Heard Smt. Anandalakshmi Ganeshram, Ld. Assistant Commissioner for the Appellant-Revenue; Ld.Advocate for the respondent-assessee has sent his detailed written submission and has requested for passing an order in his absence by considering the written arguments ....
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....e case, as submitted by the Revenue, it is also argued that "...it is an admitted position that the software is preloaded in the hardware imported by the noticee and the value of the software was clearly mentioned in the relevant Bill of Entry No.4079 dated 03.07.2004; that they have correctly declared the evaluation and classification of such software..." 9. The mistake or the misdeclaration alleged by the Revenue, according to us, is on a very thin line; it is the case of the importer that they under good faith believed that the software was liable to rate of duty and its value was not required to be included in the value of the software imported by them but it is not the case that they did not declare the value and remit the duty. On th....