Per J.H. Joglekar :

This case was initially posted for hearing of the stay application, but on hearing both sides the matter was listed for final disposal. We have heard today Shri Anil Balani Advocate for the appellants and Shri Deepak Kumar for the Revenue.

2. For the purpose of hearing the main appeal, we waive the condition of predeposit of penalty of Rs. 4.00 lakhs levied on the appellants in the impugned order.

3. The appellants imported six sets of data processing machine consisting of Computer, Monitors, Key Boards, Printers. They separately also imported one Colour Printer and one Server. These goods were classified under heading 8471 by the importers. One of the computer systems contained Software recorded on a Hard-disk assembled as a part in side the system. The classification for this was separately claimed under heading 85.24 and clearance under exemption Notification No. 23/98-Cus (Sr.No. 206) was claimed. The proposed classification was challenged by the Customs. After issue of show cause notice and after hearing the importers, the Commissioner of Customs passed the impugned order whereunder the software was ordered to be classified under heading 8471.41 CTA. He a