{"id":57463,"date":"2006-05-09T00:00:00","date_gmt":"2006-05-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-customs-chennai-vs-ms-pentamedia-graphics-ltd-on-9-may-2006"},"modified":"2018-08-29T21:54:58","modified_gmt":"2018-08-29T16:24:58","slug":"commissioner-of-customs-chennai-vs-ms-pentamedia-graphics-ltd-on-9-may-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-customs-chennai-vs-ms-pentamedia-graphics-ltd-on-9-may-2006","title":{"rendered":"Commissioner Of Customs, Chennai vs M\/S Pentamedia Graphics Ltd on 9 May, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Commissioner Of Customs, Chennai vs M\/S Pentamedia Graphics Ltd on 9 May, 2006<\/div>\n<div class=\"doc_author\">Author: Bhan<\/div>\n<div class=\"doc_bench\">Bench: Ashok Bhan, Markandey Katju<\/div>\n<pre>           CASE NO.:\nAppeal (civil)  2576 of 2001\n\nPETITIONER:\nCommissioner of Customs, Chennai\n\nRESPONDENT:\nM\/s Pentamedia Graphics Ltd.\n\nDATE OF JUDGMENT: 09\/05\/2006\n\nBENCH:\nASHOK BHAN &amp; MARKANDEY KATJU\n\nJUDGMENT:\n<\/pre>\n<p>J U D G M E N T<\/p>\n<p>BHAN, J.\n<\/p>\n<p>\tThe issue involved in the present case is:<br \/>\nWhether the imported goods, i.e. &#8216;Motion Capture<br \/>\nAnimation Files&#8217; will come under the purview of<br \/>\nCustoms Notification No. 29\/99 as &#8216;information<br \/>\ntechnology software&#8217; for claiming exemption from<br \/>\npayment of duty?\n<\/p>\n<p>Respondent\/assessee (for short &#8220;the<br \/>\nRespondent&#8221;)  imported &#8216;Motion Capture Animation<br \/>\nFiles&#8217; valued at Rs. 7,02,58,125\/- and classified<br \/>\nthem under heading 85.24 and claimed exemption from<br \/>\npayment of customs duty under Notification No.<br \/>\n20\/99-Cus.  It will be convenient to refer to the<br \/>\nrelevant portion of the notification:\n<\/p>\n<p>&#8220;85.24 &#8211; (i) Information technology<br \/>\nsoftware, and\n<\/p>\n<p>(ii) Document of title conveying the<br \/>\nright to use Information Technology<br \/>\nsoftware.\n<\/p>\n<p>Explanation:- &#8220;information technology<br \/>\nSoftware &#8216; means any representation of<br \/>\ninstructions, data, sound or image<br \/>\nincluding source code and object code,<br \/>\nrecorded in a machine readable form,<br \/>\nand capable of being manipulated or<br \/>\nproviding interactivity to a user, by<br \/>\nmeans of an automatic data processing<br \/>\nmachine.\n<\/p>\n<p>[Hereinafter referred to<br \/>\nas the<br \/>\n&#8216;amended notification&#8217;]<\/p>\n<p>It may be noted that this explanation<br \/>\nsubstituted the explanation in the earlier<br \/>\nnotification no. 23\/98 which read as:\n<\/p>\n<p>&#8220;Explanation. &#8211; &#8216;Computer software&#8217;<br \/>\nmeans any representation of<br \/>\ninstructions, data, sound or image,<br \/>\nincluding source code or object code,<br \/>\nrecorded in a machine readable form,<br \/>\nand capable of being manipulated or<br \/>\nproviding interactivity to a user, by<br \/>\nmeans of an automatic data processing<br \/>\nmachine falling under heading No.<br \/>\n84.71, but does not include software<br \/>\nrequired for operation of any machine<br \/>\nperforming a specific function other<br \/>\nthan data processing, and<br \/>\nincorporating or working in<br \/>\nconjunction with an automatic data<br \/>\nprocessing machine.\n<\/p>\n<p>[Hereinafter referred to<br \/>\nas the &#8216;original<br \/>\nnotification]<\/p>\n<p>The assessing authority vide his order dated<br \/>\n25.11.1999 denied the benefit of the notification<br \/>\nalthough he did not dispute the classification of<br \/>\nthe goods under heading 85.24 as software.  Against<br \/>\nthe order of the Assessing Authority, Respondent<br \/>\nfiled an appeal before the Commissioner of Customs<br \/>\n(Appeals) who vide his order dated 14.3.2000<br \/>\ndismissed the appeal although it was accepted by<br \/>\nhim that the files contain data in a machine<br \/>\nreadable form.  It would be useful to refer to the<br \/>\nconclusion arrived at by the Commissioner of<br \/>\nCustoms (Appeals), the same reads:\n<\/p>\n<p>&#8220;As seen from the records the goods<br \/>\nare in the nature of files containing<br \/>\npositional information i.e certain<br \/>\nactors are asked to perform with<br \/>\nsensors attached to their bodies and<br \/>\nthese motions are shot with the help<br \/>\nof infrared cameras and recorded in<br \/>\nthe tapes. This positional information<br \/>\nis transferred on the created objects<br \/>\nso that they perform in a similar<br \/>\nmanner. The transfer of this data on<br \/>\nto the object is done with the help of<br \/>\na software known as &#8216;soft image&#8217;. In<br \/>\nother words, the goods imported are in<br \/>\nthe nature of data recorded in the<br \/>\ntapes which can only be transferred to<br \/>\nother objects using software which is<br \/>\nnot part of the imported consignment.<br \/>\nIt is significant that the goods<br \/>\nimported do not consist of a programme<br \/>\nwhich would enable the manipulation of<br \/>\nthe files. In that sense, in the<br \/>\ncondition in which they have been<br \/>\nimported, they are not capable of<br \/>\nbeing manipulated but remain mere<br \/>\ninformation. Thus, even though the<br \/>\nfiles contain data in a machine<br \/>\nreadable form, they are not capable of<br \/>\nmanipulation. They also do not provide<br \/>\ninteractivity to the user, as it is<br \/>\nonly a data and no programme or set of<br \/>\ninstructions are contained in the<br \/>\ncartridges. For the above reasons, I<br \/>\nfind no infirmity in the order of the<br \/>\nlower authority holding that the goods<br \/>\nare not eligible for the benefit of<br \/>\nexemption under Sl.No. 231 of the<br \/>\nTable to the notification 20\/99 cus.&#8221;\n<\/p>\n<p>Respondent being aggrieved filed an appeal<br \/>\nbefore the Customs Excise and Gold (Control)<br \/>\nAppellate Tribunal (hereinafter referred to as &#8220;the<br \/>\nTribunal&#8221;).  The Tribunal by the impugned order has<br \/>\naccepted the appeal; set aside the orders impugned<br \/>\nbefore it and held the assessee to be entitled to<br \/>\nthe exemption under the amended notification.  It<br \/>\nhas been held by the Tribunal that the deletion of<br \/>\nthe words &#8220;but does not include software required<br \/>\nfor operation of any machine performing a specific<br \/>\nfunction other than data processing, and<br \/>\nincorporating or working in conjunction with an<br \/>\nautomatic data processing machine&#8221; from the earlier<br \/>\nnotification are very relevant and has increased<br \/>\nthe scope of the kind of softwares which can now be<br \/>\nimported duty free under the amended notification.<br \/>\nThat under the amended notification, any kind of<br \/>\ndata which is capable of being manipulated by means<br \/>\nof automatic data processing machine would be<br \/>\ncovered by the term &#8216;information technology<br \/>\nsoftware&#8217;.\n<\/p>\n<p>\tShri B.B. Singh, learned counsel appearing for<br \/>\nthe Revenue contended that the imported goods are<br \/>\nonly data and not programme or set of instructions<br \/>\nand therefore not covered under the notification.<br \/>\nHe further contended that the imported files were<br \/>\nmere information and not capable of being<br \/>\nmanipulated by automatic data processing machine.<br \/>\nThat the amended notification though has expanded<br \/>\nthe width and scope of the exemption notification<br \/>\nbut the same was not enough for the software in<br \/>\nquestion to be included.\n<\/p>\n<p>As against this, Shri V. Sridharan, learned<br \/>\ncounsel appearing for the Respondent contended that<br \/>\nthe scope of the amended notification is much wider<br \/>\nthen the earlier exemption notification.  As per<br \/>\namended notification any kind of data which is<br \/>\ncapable of being manipulated by automatic data<br \/>\nprocessing, would be covered by the term<br \/>\n&#8216;information technology software&#8217;.   It was further<br \/>\ncontended by him that the goods under import are<br \/>\ncomputer software recorded in a machine readable<br \/>\nform and capable of being manipulated by means of<br \/>\nan automatic data processing machine. For this he<br \/>\nhas placed reliance upon the letter written by<br \/>\nProf. S. Raman, Associate Professor, Department of<br \/>\nComputer Science and Engineering, at IIT, Madras,<br \/>\nin response to the query raised by the Department.<br \/>\nHe also referred to certain dictionaries explaining<br \/>\nthe meaning of the word &#8220;software&#8221;.\n<\/p>\n<p>\tRandom House Compact Unabridged Dictionary<br \/>\ndefines software to mean:   &#8220;anything that is not<br \/>\nhardware but is used with hardware esp. audiovisual<br \/>\nmaterial such as film, tape records etc,&#8221;.<br \/>\nAccording to Mc Graw Hill Encyclopedia of Science<br \/>\nand Technology, &#8220;software&#8221; means the totality of<br \/>\nprogramme usable on a particular kind of computer,<br \/>\ntogether with the documentation associated with a<br \/>\ncomputer program&#8221;.   Encyclopedia Britannica<br \/>\ndefines &#8220;software&#8221; to mean, &#8220;Software is an entire<br \/>\nset of programs procedure, and routines associated<br \/>\nwith the operation of a computer system, including<br \/>\nthe operating system. The term differentiates these<br \/>\nfeatures from hardware, the physical components of<br \/>\na computer system, including the operating system.<br \/>\nThe term differentiates these features from<br \/>\nhardware, the physical components of a computer<br \/>\nsystem. Two main types of software are systems<br \/>\nsoftware, which controls a computer&#8217;s internal<br \/>\nfunctioning, and application software, which<br \/>\ndirects the computer to execute commands that solve<br \/>\npractical problems. . Software is written by<br \/>\nprogrammers in any number of programming languages.<br \/>\nThis information, the source code, must then be<br \/>\ntranslated by means of a compiler into machine<br \/>\nlanguage, which the computer can understand and act<br \/>\non.&#8221;\n<\/p>\n<p>A. C. Downton, Computer and Microprocessors<br \/>\npostulates that if a software is required to load a<br \/>\nprogramme on the computer then the programme which<br \/>\nhas to be loaded on the computer does not cease to<br \/>\nbe a software and the same continues to be a<br \/>\nsoftware.\n<\/p>\n<p>\tProf. S. Raman, Associate Professor, Department<br \/>\nof Computer Science and Engineering, at IIT,<br \/>\nMadras,  responded to the query raised by the<br \/>\nRevenue as under:\n<\/p>\n<p>&#8220;The motion capture animation files,<br \/>\nnormally referred to as software in<br \/>\nthe industry which could only be<br \/>\nmanipulated and modified by 3D<br \/>\nanimation software to apply the motion<br \/>\nto computer Graphics models in the<br \/>\ncomputer. These manipulations are<br \/>\nusing interactive tools within the<br \/>\nsoftware to control various parameters<br \/>\nto make the computer graphics director<br \/>\nachieve his imagination seen on the<br \/>\ncomputer screen. These motion files<br \/>\nare captured from live actors<br \/>\nperforming, using special suits to<br \/>\ntransfer their motion information to<br \/>\nthe computer. These are then processed<br \/>\nfor compatibility with animation<br \/>\nsoftware, and the processed files at<br \/>\nvarious stages of capture are sent to<br \/>\nus. One is a positional capture file,<br \/>\nthe other is rotational capture file<br \/>\nand the last is texture file of<br \/>\nnatural effects like water animated<br \/>\nfor various camera and wind velocity.<br \/>\nThese files can be interactively<br \/>\nmodified and used for various domestic<br \/>\nrequirements of the advertising<br \/>\nbroadcast and film industry.\n<\/p>\n<p>We further bring to your kind<br \/>\nattention that the Motion Capture<br \/>\nAnimation files or data are computer<br \/>\nsoftware recorded in a machine<br \/>\nreadable (Exabyte cartridge tapes)<br \/>\nform and capable of being manipulated,<br \/>\nbut, by themselves, the files cannot<br \/>\nbe used as independent entities.&#8221;\n<\/p>\n<p>\tThus according to Prof. S. Raman, who is an<br \/>\nexpert on the subject, Motion Capture Animation<br \/>\nfiles on data are computer software recorded in a<br \/>\nmachine readable form and capable of being<br \/>\nmanipulated, though by themselves the files cannot<br \/>\nbe used as independent entities.\n<\/p>\n<p>\tSubmission of the learned counsel appearing for<br \/>\nthe Revenue that the &#8216;Capture Animation Files&#8217; are<br \/>\nnot software since another software is required to<br \/>\nload the same is without any substance.  It is<br \/>\nevident from the book of Computers and<br \/>\nMicroprocessors by A.C. Downton, that a loader<br \/>\nprogramme is required to load software on the disk<br \/>\nof the computer.  This concept is called as boot<br \/>\nstrapping.  In other words, if software is required<br \/>\nto load a programme on the computer then the<br \/>\nprogramme which has to be loaded on the computer<br \/>\ncontinues to be software. Simply because the<br \/>\n&#8216;Motion Capture Animation Files&#8217; requires another<br \/>\nsoftware known as &#8216;soft image&#8217;  to get the final<br \/>\nresult does not detract the goods under import<br \/>\nfrom being software.  The same continues to be a<br \/>\nsoftware and entitled to exemption under<br \/>\nnotification No. 20\/90-Cus.\n<\/p>\n<p>\tProf. S. Raman, Associate Professor, of IIT,<br \/>\nMadras, who is an expert on the subject has opined<br \/>\nthat the &#8216;Motion Capture Animation Files&#8217; are<br \/>\nnormally referred to as software in the industry<br \/>\nand the same can be manipulated and modified by 3D<br \/>\nanimation software.  These files can be<br \/>\ninteractively modified and used for various<br \/>\ndomestic requirements of the advertising, broadcast<br \/>\nand film industry.  According to him &#8216;Motion<br \/>\nCapture Animation Files&#8217; on data are computer<br \/>\nsoftware recorded in a machine readable form and<br \/>\ncapable of being manipulated and the same are<br \/>\nsoftware.\n<\/p>\n<p>\tRandom House Compact Unabridged Dictionary<br \/>\nrefers to &#8220;software&#8221; as anything that is not<br \/>\nhardware and is used with hardware.  Encyclopedia<br \/>\nBritannica refers to &#8220;software&#8221; to designate non-<br \/>\nhardware items, namely internal programmes or<br \/>\nroutines and programming aids.   Thus the<br \/>\nprogramming aids are also known as software and<br \/>\nthus the goods in question would fall within the<br \/>\nmeaning of the word &#8220;software&#8221;.  The goods under<br \/>\nimport are admittedly data recorded on tapes.<br \/>\nUnder the existing Notification No. 20\/99 any kind<br \/>\nof data  in a machine readable form and capable of<br \/>\nbeing manipulated by means of an automatic data<br \/>\nprocessing machine would be covered by the term<br \/>\n&#8220;Information Technology Software&#8221;.\n<\/p>\n<p>\tFor the reasons stated above, the goods under<br \/>\nimport are computer software recorded in a machine<br \/>\nreadable form and capable of being manipulated by<br \/>\nmeans of an automatic data processing machine.  We<br \/>\ndo not find any infirmity in the impugned order of<br \/>\nthe Tribunal.\n<\/p>\n<p>\tFor the reasons stated above, we do not find<br \/>\nany merit in this appeal and dismiss the same.<br \/>\nParties shall bear their own costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Commissioner Of Customs, Chennai vs M\/S Pentamedia Graphics Ltd on 9 May, 2006 Author: Bhan Bench: Ashok Bhan, Markandey Katju CASE NO.: Appeal (civil) 2576 of 2001 PETITIONER: Commissioner of Customs, Chennai RESPONDENT: M\/s Pentamedia Graphics Ltd. DATE OF JUDGMENT: 09\/05\/2006 BENCH: ASHOK BHAN &amp; MARKANDEY KATJU JUDGMENT: J U D [&hellip;]<\/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":[30],"tags":[],"class_list":["post-57463","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Customs, Chennai vs M\/S Pentamedia Graphics Ltd on 9 May, 2006 - Free Judgements of Supreme Court &amp; 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-chennai-vs-ms-pentamedia-graphics-ltd-on-9-may-2006\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Customs, Chennai vs M\/S Pentamedia Graphics Ltd on 9 May, 2006 - Free Judgements of Supreme Court &amp; 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