TaxTMI 
TaxTMI 
2004 (6) TMI 149
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..../91, dated 22-10-1991 for manufacture and development of software for export. The goods imported by them were cleared by customs authorities under exemption but later on they received show cause notices demanding duties on these goods. He pleaded that the following goods are used in manufacture and development of software for export and he is contesting the findings of Commissioner (Appeals) in respect of these goods. Appeal No. Duty Demand Equipment Notification C/84/03 10,22,319 EPABX Systems 96/93 C/85/03 20,170 Desk Top Video Camera 96/93 C/86/03 2,08,660 LCD Projector 96/93 C/87/03 2,18,769 LCD Projector 96/93 C/88/03 1,34,153 Surveillance System 96/93 C/8....
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....or the exemption. He referred to Para 5(a) of the Notification No. 96/93-Cus., dated 2-3-1993 as amended which reads as under : "(a) to bring the goods into the unit and use them within the unit in connection with manufacture or development or both of electronic hardware or software for export......." He stated that the only issue involved in these appeals is the interpretation of the words "used within the unit in connection with manufacture or development or both of software" for export. He stated that for development of software, the appellants are required to discuss the details of information with their clients for development of software, for which they are required to have frequent consultati....
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....Therefore, these equipments are not only essential but are continuously used in development and manufacture of the software. Therefore these are used in connection with development of the software for export and are eligible for exemption under Notification No. 96/93-Cus., and 140/91-Cus. In Notification No. 140/91, the identical provision is there as in Notification No. 96/93. He, therefore, pleaded that the order of the Commissioner may be set aside and appeals may be allowed. The learned Advocate relied upon the decision of the Tribunal in the case of Everest Building Products Ltd. v. CCE, Mumbai [1994 (71) E.L.T. 687] wherein it was held that asbestos sheets used for construction of factory shed in Kandla Free Trade Zone having been ....
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.... Pvt. Ltd. v. UOI [1997 (89) E.L.T. 425], the show cause notices are not time-barred. He also stated that at the time of clearance of the goods, the goods are prima facie cleared on the basis of the documents submitted to the customs at the time. Later on when the documents are properly examined with reference to the Notification, thereafter only the show cause notices were issued when it was found that the goods are not covered by the Notification. 5. We have carefully considered the submissions made by both the sides. We find that the goods exempted under Notification No. 140/91-Cus. or 96/93-Cus. are required to be used in connection with manufacture or development of software for export. For development of software frequent meetings ....