COMMISSIONER OF CUSTOMS, CHENNAI versus M/S. PENTAMEDIA GRAPHICS LTD.

COMMISSIONER OF CUSTOMS, CHENNAI versus M/S. PENTAMEDIA GRAPHICS LTD.

'Motion Capture Animation Files' are computer software recorded in machine-readable form and capable of being manipulated by an automatic data processing machine, thus entitled to exemption as 'Information Technology Software' under Customs Notification No. 20/99-Cus.

Source-derived case information.

Parties
Appellant: Commissioner of Customs, Chennai; Respondent: M/s Pentamedia Graphics Ltd.
Jurisdiction
India
Judgment Date
09 May 2006
Procedural Posture
Civil Appeal / Appeal From Cegat, South Zonal Bench at Madras
Outcome
Appeal dismissed
Legal Topics
Customs Duty Exemption, Definition of Software Under Import Law, Interpretation of Customs Notification No. 20/99 Cus
Customs Law Information Technology Law Customs Duty Exemption Definition of Software Under Import Law Interpretation of Customs Notification No. 20/99 Cus

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Parties

Commissioner of Customs, Chennai

Appellant

M/s Pentamedia Graphics Ltd.

Respondent

Procedural Posture

Civil Appeal / Appeal From Cegat, South Zonal Bench at Madras

Legal Issues

  1. 1 Whether 'Motion Capture Animation Files' qualifies as 'information technology software' under Notification No. 20/99-Cus for customs duty exemption

Ratio Decidendi

'Motion Capture Animation Files' are computer software recorded in machine-readable form and capable of being manipulated by an automatic data processing machine, thus entitled to exemption as 'Information Technology Software' under Customs Notification No. 20/99-Cus.

Court Disposition

Appeal dismissed

Orders

  • No merit found in appeal; Tribunal order upheld; parties to bear their own costs.