COMMNR. OF CUSTOMS, CHENNAI vs. M/S. PENTAMEDIA GRAPHICS LTD

C.A. No.-002576-002576 - 2001Supreme Court09 May 20066 pages

For Respondent: M. P. DEVANATH

AI SummaryDismissed

What did the Supreme Court hold?

The Tribunal held that the imported files qualified as 'information technology software' under the amended notification, as they were machine-readable data capable of manipulation. The Supreme Court agreed, stating that the requirement of another software to process them did not negate their status as software.

What were the facts?

The assessee imported 'Motion Capture Animation Files' and claimed exemption from customs duty under a notification for 'information technology software'. The revenue authorities denied the exemption, arguing the files were mere data and not software capable of manipulation.

What were the issues?

Whether 'Motion Capture Animation Files' constitute 'information technology software' eligible for customs duty exemption. Whether data requiring another software for processing can still be classified as software.

Which sections of the Income-tax Act were involved?

Customs Notification No. 20/99-Cus

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 6 CASE NO.: Appeal (civil) 2576 of 2001 PETITIONER: Commissioner of Customs, Chennai RESPONDENT: M/s Pentamedia Graphics Ltd. DATE OF JUDGMENT: 09/05/2006 BENCH: ASHOK BHAN & MARKANDEY KATJU

JUDGMENT: J U D G M E N T BHAN, J.

The issue involved in the present case is: Whether the imported goods, i.e. ’Motion Capture Animation Files’ will come under the purview of Customs Notification No. 29/99 as ’information technology software’ for claiming exemption from payment of duty? Respondent/assessee (for short "the Respondent") imported ’Motion Capture Animation Files’ valued at Rs. 7,02,58,125/- and classified them under heading 85.24 and claimed exemption from payment of customs duty under Notification No. 20/99-Cus. It will be convenient to refer to the relevant portion of the notification: "85.24 - (i) Information technology software, and (ii) Document of title conveying the right to use Information Technology software.

Explanation:- "information technology Software ’ means any representation of instructions, data, sound or image including source code and object code, recorded in a machine readable fo

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →