{"id":3230,"date":"2010-08-26T00:00:00","date_gmt":"2010-08-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-customs-vs-ms-microsoft-corporation-india-on-26-august-2010"},"modified":"2015-04-28T03:09:10","modified_gmt":"2015-04-27T21:39:10","slug":"commissioner-of-customs-vs-ms-microsoft-corporation-india-on-26-august-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-customs-vs-ms-microsoft-corporation-india-on-26-august-2010","title":{"rendered":"Commissioner Of Customs vs M\/S Microsoft Corporation India … on 26 August, 2010"},"content":{"rendered":"
Karnataka High Court<\/div>\n
Commissioner Of Customs vs M\/S Microsoft Corporation India … on 26 August, 2010<\/div>\n
Author: N.Kumar And H.S.Kempanna<\/div>\n<\/p>\n
<\/pre>\n
~ This 831% is \ufb01lm! \u00a3.il’Id\u00a3l’ swim 13%} at the mamas<\/p>\n
, –.Act;;1%2’_.arising wt or!’ order mted 17.12.20\u00a31? passed in<\/p>\n
 ‘—A.pg:r\u00a7al’~?\u00a7_’3\u00a7?\u00a5(37f20G5 {Final ewe: No.14’\u00a59!2W?’) . Df\ufb01ving that<\/p>\n
 :hisT.’.–Hc::fwe v:’.’.RES&i’E:    %
\nwe Hc::~m_e m…:us*r;cE N.!-(UMA_R:   \ufb01g   71?
\nme Hm-am MR,JUSTi\u20ac3E-\u00a7\u00a7.8.K\u00a3?{\u00a7EPAN&i;\u00a7s     %
\nC.S.T.A. Ne:17:2cs_\u00a7
\ncmnmzsarmer ofC415ta.=!_’t’\u00a2$;
\nBaadquarters Grate,
\nC.R.B13\u00a5\u00a7d\u00a5\u00a71g=Queeri\u00abfs
\nBangaiarew\ufb01a\ufb01  \u00bb     ….Appe\u00a3!ant
\n(3,: &’\u00a7.Y.Hag%pir&5*a;:i;:,\u00bb?vd\u00a5}\u00a2:vtm\u00a7*&};.   ‘
\nMi$.!’\u00bb\u00a7e::rosa’E\u00a3  %%
\nIndia Privja\ufb01ie Limited,” ~ A V
\nThe ‘\u00a3”:;r’e\u00a3ei'” E52-5i$r%’\ufb01 Centrm’<\/p>\n
Nk3..7c, mr:;~;,: ‘I=5a \u00a2;\u00a7,..,V _<\/p>\n
Nw _D%E_!1E;.’ T.  – m\ufb01esmndmt<\/p>\n
  Corporation, U.S.A. Tm Dsmrtment
\n *’_gVas \u00a7’:e  inspacte\u00e9 53: a Cnartsrea Engmeer. Ha
\n 2:23; as item in-m-tea is a mode: “hp workm\ufb01en<\/p>\n
C;$’?&, fT!’2$&8<\/p>\n
M<\/p>\n
This CSTA nursing an far admissim this day, N-I-KJMAR,<\/p>\n
3., d\u00e9ivared the fdiawing:-\n<\/p>\n
JU\u00a3EMENT<\/p>\n
This %1 is by the ravemza against the
\nby the T\ufb01buna! ans: :1 Searver though a Cajmtw mtrai
\n{mm imparting as ‘:2 times not far: witrzirz tn;
\nhand psrsmal ecrnputers (Pe>:’sa’:ai’I\u00a7g7:E\u00a7}AV;.i._; \u00bb..#.  ‘V<\/p>\n
2. The drain: mrecter.+G-9ne:\u00a7:a;V’\u00e9\u00a2aAf?–_F’::sf\ufb01_sig\u00a7\u00a7’ raaagma
\na Cirwiar No.16!2″% dated   that amend<\/p>\n
hand ‘pasana!   aim be<\/p>\n
permitted  \ufb01i\u00e9ame under the psrwisians 6!
\npara 5.’! cf 83%   sen\u00e9rze prcrvidms. In the
\nirjstant  the  imported gaads deswibed as HP
\n presuming aquiprrmt) amina invoice<\/p>\n
3 632% i”:’;’2&98<\/p>\n
zxsw ma saw appears it: have been used far arwnd 3<\/p>\n
years am has 3 resi\ufb01xai iifa csf amend 1% years.\n<\/p>\n
As $23 aferesraid Cireuiar gtmf\u00e9\ufb01ts \ufb01rm! at’    _<\/p>\n
gaeds of the natura rrnanizianed abava, 313 a\u00a7udit_:at\u00a7::.igf’jav::1th.\u00a7:\ufb01ty  ”\n<\/p>\n
traatw the server as a Cemputer and as a,’d4!if:i’?.tufaaf.l\u00a7.3};..’\u00a5t*- was,%\u00a7\u00bb%k%J’
\nsecmcs ham cornputar, he new that’, we es\u00e9m\u00e9s-.’5\u00abaVea Ezvi\u00e9ia\ufb01tqjgt\u00e9\u00e9a
\nme am Poi\u00e9cy under section 11%;!) and L .?’1′-VV1E'(&) cf ma<\/p>\n
Cisaezms Act and gave an   the goods on<\/p>\n
saaymnt o: \ufb01ne wamim.  malty as
\nRs.2\u00a3I,%\ufb01i+. in   (Mmals)
\nheld that, {reg  is not eovamd
\nunder the \u00a7 a_%d  -‘as \u00a71e assesses did net
\ndeniare the  Jfzzv\u00e9s-dedaratian, he rewmed
\ntljg\ufb01ne  The revenue awfieved
\n  an appeal before me Tribunai. The<\/p>\n
 TzibuLi\u00a7a\u00a7”‘\u00a7z;$\u00e9d”&i_<aL\u00a7., F\ufb01\u00e9 dxaubt, servers are aiss ccrzwters but<\/p>\n
 \u00e9f\u00e9  which are meant far smi\ufb01c agztpiimtiori<\/p>\n
4:  \u00abi:':' ?:y;s;L\u00bb.::1'ei%.'sr.r;;;e1< .N They are antiraiy afferent {rem the persona:\n<\/p>\n
 iapto\ufb01 carnputsrs, which are ac\ufb01xaily stana-aims<\/p>\n
M,<\/p>\n
4 CSTA mzaas<\/p>\n
equipments. Moreover, in commercial panance,
\ndescribed as ‘servers’ only and it is also   >
\nthey don’t have the keyboard and
\nservers will be the larger machines ha;&n;\u00a7Vgery
\nThe processing speed aiso will’   ‘ar\u00e9hd  are
\nvan’-ms types af servers for  “Th\u00e9r e is no
\nreason to exclude mom m:n.%m-..e  Goods’. so.
\nthey are not stan;-m{g:ao  the Tnbuna!
\ndismissed the   same, the revenue
\nis before  “”” H<\/p>\n
3. \u00a7  teamed counset for the<\/p>\n
    ‘A  ‘  ….. .. ”\n<\/p>\n
<     facts, it is clear that the goods
\n that '  Apersonal computers (Pcstiaptops) are the<\/p>\n
V .   covered under. Annexure- 'E', the Circular.
\n  Tribunal was justi\ufb01ed in nni\ufb01ng that the Circular
\n  _  d\u00e9jnot\ufb01pply to the sewers of the doscnption, which is invoived In<\/p>\n
 case. In that View at the matter, we do not see any error<\/p>\n
n\/<\/p>\n
5 $\u00a7"%'\u00a7\u00e9: \u00a323233<\/p>\n
ca-gmsrzea $3; gm E\ufb01\ufb01\ufb01\ufb01a\u00e9, his mer\u00e9t\ufb01g \u00a7\u00a3$a\u00a7'\u00a7\u00a7\u00a7'z\u00a7\u00a7\u00a7zg__ M <\/p>\n
Es \ufb01\u00e9arzz\u00e9gsa\u00e9<\/p>\n
3%? V    <\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court Commissioner Of Customs vs M\/S Microsoft Corporation India … on 26 August, 2010 Author: N.Kumar And H.S.Kempanna ~ This 831% is \ufb01lm! \u00a3.il’Id\u00a3l’ swim 13%} at the mamas , –.Act;;1%2’_.arising wt or!’ order mted 17.12.20\u00a31? passed in ‘—A.pg:r\u00a7al’~?\u00a7_’3\u00a7?\u00a5(37f20G5 {Final ewe: No.14’\u00a59!2W?’) . Df\ufb01ving that :hisT.’.–Hc::fwe v:’.’.RES&i’E: % we Hc::~m_e m…:us*r;cE N.!-(UMA_R: \ufb01g […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-3230","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nCommissioner Of Customs vs M\/S Microsoft Corporation India ... on 26 August, 2010 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-customs-vs-ms-microsoft-corporation-india-on-26-august-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Customs vs M\/S Microsoft Corporation India ... on 26 August, 2010 - 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