COMMISSIONER OF CUSTOMS Vs. DATAMATICS LTD.

JUDGEMENT

(1.) M /s. Datamatics Ltd. Respondent herein had filed an Ex -bond Bill of Entry against into Bond Bill of Entry No. 14/94/03.04. 1997, Igm No. A -1813/01.04.1997 for clearance of goods for home consumption declaring 380 sets of "'Hayes' Accura 336 message modern with voice and 760 (380+380) sets of Smartcom Data/Fax software for Accura 336, Smartcom message centre software for Accura 336" with a declared C.I.F. value of Rs. 713153/ - and 727437/ - respectively and classified the modems under heading 8517.50 with duty@ 30%+ 2%+18% and software under heading 8524.90 of CTA 75 with benefit of Notification of 11/97 Cus. Dated 01.03.1997 S.No. 173 duty @ Nil rate respectively.

(2.) AFTER hearing both sides and considering the issues it is find -

(3.) WHEN the Show cause notice issued does not survive, the order of Commissioner is to be upheld and Revenues appeal rejected. Benefit of the Commissioners order to be granted with consequential interest as applicable.