Per Gowri Shankar :

The common question for consideration in these four appeals is whether the software imported by the appellant contained in tapes, cartridges or CD-ROMs is entitled to the benefit of the Notification 11/97 dated 1.3.97. The software in each of these four appeals is to be used for different functions by different sectors of the appellant company who is a mobile telephone service provider. These sectors are the call monitoring sector, base transceiver, and mobile switching centre. The fourth appeal relates to software for immediate switching. Notification 11/97 which was claimed, for the import of the said software (at serial 173 of the table) exempts from duty computer software falling under chapter 49 or Heading 85.24 of the tariff. The Assistant Commissioner and Commissioner (Appeals) had both denied the benefit of notification relying upon a circular No. 7/98 dated 10.2.1998 of the Ministry of Finance. This circular dated 10.2.1998 is reproduced below:

"Sub: Computer Software - Scope of exemption Under S.No. 173 of Notification No. 11/97-Cus., dated 1.03.97 - reg.

I am directed to state that reference have been received from the assessees and the field format