PADMINI POLYMERS LTD. AND SHRI Vs. CC

JUDGEMENT

(1.) APPELLANT M/s Padmini Polymers Ltd. imported a consignment of CD Roms and sought their clearance under a bill of entry dated 05/09/97 filed before Customs, New Delhi. The consignment was described in the invoice as "Multimedia Application Software on CD ROM". The appellant also sought exemption from Customs Duty under notification No. 11/97 -CUS dated 01/4/97 which exempted "Computer Software". The titles of the CD Roms under import were as under:

(2.) CUSTOMS Authorities doubted the eligibility of the CD Roms to the exemption and issued show cause notice to the appellant. Notice also proposed confiscation of the CD Roms for mis -declaration.

(3.) THE appellant contested the notice; but failed. In adjudication, the Commissioner held that the International Cook Book series (a to e) and "Cinderalla" (serial No. L) do not qualifying for exemption. The exemption was allowed on "College Funding Finder", "Complete Car Care", "Complete House" and "clickart Select" (serial Nos. f to I, k and m of the list). The order also confiscated the items held as not eligible for exemption under Section 111(m) of the Customs Act and imposed a penalty of Rs. 5,000.00 each on the importing company as well as its CMD Shri Vivek Nagpal (the second appellant).