G. Sankaran, President

1. Being aggrieved with the Order S8/618/ 90-ACC, dated 7-12-1990 passed by the Additional Collector of Customs, Air Cargo Complex, Madras, M/s. Norsk Data (India) Ltd. have filed this appeal before the Tribunal.

2. The issue arising for determination in the present appeal is whether "Software in Source Code in the form of running Computer Sheets" imported by the appellants is eligible for exemption from auxiliary duty of customs in terms of Customs Notification No. 139/90 dated 20-3-1990. The Additional Collector of Customs, Madras, by the impugned order, has held that it is not.

3. Serial No. 23 of the abovementioned notification reads thus :-

"Paper money, printed books (including covers for printed books), periodical (including newspapers), maps, charts, plans, drawings and designs, proofs, music manuscripts and illustrations specially made for binding in books."

The Addl. Collector has noted in his order that the Software is "only in sheets without any serial number and not in the form of a printed book/sheets which could be considered to comprise wholly or part of a complete work designed for binding". He has, therefore, held that the goods cannot be co