(1.) THE miscellaneous application is for early hearing of the stay application. In as much as the early hearing application already stands listed in its normal course, the miscellaneous application is dismissed as infructuous.
(2.) HEARD both sides extensively.
(3.) THE relevant facts, in brief, are that the appellants are engaged in the manufacture of Automation Products, Distribution Control Systems etc. and imported materials required for manufacture of such final products. They, in particular, purchased Distributed Control System (DCS) AC460 from M/s. ABB Sweden. It is claimed by the appellant that paper licences such as AdvaControl Basic Software Licence for AC460 and AdvaControl Basic Software Redundancy Licence for AC460 were also supplied by M/s. ABB Sweden to the appellant. The DCS imported by them is pre -loaded with the software namely AdvaControl Basic Software for AC460 and AdvaControl Basic Software Redundancy for AC460. The value of software is included in the value of DCS imported by them. The appellants claimed the classification of the licences under the category of CTH 8538 80 20 but the Assistant Commissioner after issuing show -cause notice, reclassified the said licences under CTH 8538 90 00 and demanded differential duty of Rs. 1,48,02,065/ - along with interest. The order of the original authority stands upheld by the Commissioner (Appeals).