TaxTMI 
TaxTMI 
2000 (8) TMI 177
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....st the following findings of Commissioner (Appeals) : "As seen from the records the goods are in the nature of files containing positional information i.e. certain actors are asked to perform with sensors attached to their bodies and these motions are shot with the help of infrared cameras and recorded in the tapes. This positional information is transferred on to created objects so that they per....
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....e contained in the catridges. For the above reasons, I find no infirmity in the order of the lower authority holding that the goods are not eligible for the benefit of exemption under Sl. No. 231 of the Table to the Notification 20/99-Cus." 2. Heard the learned Consultant and the learned DR. After considering the submissions, we find that the issue revolves around interpreting the explanati....
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....any machine performing a specific function other than data processing, and incorporating or working in conjunction with an automatic data processing machine. 3. A comparison of these two explanations to understand the coverage of the words 'Information Technology Software' to be understood and applicable in the Notification would indicate that in the subsequent Notification No. 20/99 the fo....
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....f the software programme under import and deny the benefit of notification when such software programme do not have part of the programme which would enable the manipulation of the files in programme under import. Since that could be already available in the automatic data processing machine in the earlier programmes by the said importer. The learned Commissioner (Appeals)'s finding might have had....