COMMISSIONER OF COUSTOMS CHENNAI Vs. PENTAMEDIA GRAPHICS LTD

JUDGEMENT

(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:

(3.) It may be noted that this explanation substituted the explanation in the earlier notification No. 23/98 which read as :