Supreme Court · 2006 INSC 309 · Decided 9 May 2006
Commissioner of Customs, Chennai v. M/S. Pentamedia Graphics LTD.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 309 · [2006] SUPP. 2 S.C.R. 139
- Case number
- CIVIL APPEAL No. 2576/2001
- Decided
- 9 May 2006
- Bench
- ASHOK BHAN, MARKANDEY KATJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Customs duty-Exemption from under Customs Notification No.20199-Cus -Of imported 'Motion Capture Animation Files '-Held: The imported good in question is entitled to exemption under the Notification as the same is an 'Information Technology Software'. Words and Phrases: 'Sofiware'-Meaning of In 'Motion Capture Animation Files' would come under the purview of Customs Notification No.20/99-Cus as 'information technology software' for claiming exemption from payment of duty. Dismissing the appeal, the Court HELD: 1. The goods under import are computer software recorded A B c D in a
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