2001 (2) TMI 252

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....and administration of all programmes, interaction with the users, manipulation and exchange of different data etc. as CP functions are programmable as per the requirements and desires of the user. The Software of CP is loadable/reloadable Software which can be changed any number of times depending upon the requirements and needs of the user. CP has got a magnetic tape drive like any other computer to retrieve the data or to download the programme or data onto its hard disc. 2. The appellant imported the Computer Software for expansion of MSC. The said Computer Software imported by the appellant was for telecom purposes. Inasmuch as the Computer Software was exempted under Notification No. 11/97-Cus., dated 1-3-1997, the bills of entry fi....

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.... the benefit of the said Notification. The subsequent amendment to the said Notification on 11-2-1998 cannot be given any retrospective effect, inasmuch as the said Notification curtails the benefit by introducing certain restrictive conditions or exclusions in the form of an Explanation attached to the Notification. The reasoning of the Commissioner that it is the definition of the Computer Software as appearing in Notification No. 3/98-Cus., dated 11-2-1998 which has to be applied even in respect of the clearances made prior to the said date, is wholly erroneous. Reference in this regard, has been made to a number of decisions of the Hon'ble Supreme Court on various points. It has also been argued that in any case, the Computer Software i....