Bhan, J. - (1.) 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
(2.) 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 form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine. [Hereinafter referred to as the amended notification]
(3.) It may be noted that this explanation substituted the explanation in the earlier notification No. 23/98 which read as : "Explanation.- Computer software means any representation of instructions, data, sound or image, including source code or object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine falling under heading No. 84.71, but does not include software required for operation of any machine performing a specific function other than data processing, and incorporating or working in conjunction with an automatic data processing machine. [Hereinafter referred to as the original notification] ;