COMMNR. 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 by users. The Court emphasized that the files, while containing data in a machine-readable form, do not include the necessary software to manipulate that data, thus failing to meet the criteria for exemption from customs duty. The appeal by the respondent was dismissed, affirming the lower authorities' decisions.