WIPRO LTD. Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) THESE seven appeals are filed by M/s. Wipro Ltd., against the orders of Commissioner of Customs (Appeals), Bangalore.

(2.) SHRI Rajesh Chandra Kumar, Advocate appearing for the appellants pleaded that appellants have imported various items under different Bills of Entry under Notification No. 96/93 -Cus., dated 2 -3 -1993 as amended and Notification No. 140/91, dated 22 -10 -1991 for manufacture and development of software for export. The goods imported by them were cleared by customs authorities under exemption but later on they received show cause notices demanding duties on these goods. He pleaded that the following goods are used in manufacture and development of software for export and he is contesting the findings of Commissioner (Appeals) in respect of these goods. Appeal No.Duty DemandEquipmentNotification C/84/0310,22,319EPABX Systems96/93 C/85/0320,170Desk Top Video Camera96/93 C/86/032,08,660LCD Projector96/93 C/87/032,18,769LCD Projector96/93 C/88/031,34,153Surveillance System96/93 C/89/0326,82,404Video Conferencing Equipment140/91 C/90/0320,49,039Security/Access Control System140/91 He however, did not contest the demand of duty on other items like electro mag lock and fire alarm systems, recorder of attendance systems, etc.

(3.) LEARNED Advocate pleaded that the learned Commissioner (Appeals) in his order has held that imported goods in order to be eligible for exemption under Notification 96/93 -Cus., dated 22 -10 -1991 or Notification No. 140/91 -Cus., dated 22 -10 -1991 would have to satisfy the two conditions, namely : -