Commissioner Of Customs, Chennai vs M/S Pentamedia Graphics Ltd

The Supreme Court ruled that 'Motion Capture Animation Files' do not qualify as 'information technology software' under Customs Notification No. 20/99-Cus, as they lack the capability for manipulation or interactivity without additional software. The Court emphasized that the definition of 'information technology software' requires the ability to manipulate data, which the imported files did not possess. Consequently, the appeal was dismissed, affirming the lower authorities' decisions denying the exemption from customs duty.