Supreme Court of India
Commissioner of Customs, Chennai v. M/s. Pentamedia Graphics Ltd.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
For the reasons stated above, we do not find any merit in this appeal and dismiss the same.
Judgment, page 7
From the 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 the present appeal, the issue for consideration was whether the imported goods i.e. '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:
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