Scope of the expression Customized Software, standard software and exemption from Indirect taxes

M/s Steag Encotec India Pvt. Ltd. (‘Appellant’) imported Performance Analysis and Diagnostic Optimization System (‘PADO’) software package and Boiler Performance Optimization System software package (‘BPOS’) vide four Bills of Entry for use in coal based power plants run by Bharat Heavy Electrical Ltd.(‘BHEL’). The appellant claimed that the software so imported was for specific use by BHEL plants and that they had been customized to suit the requirements of BHEL. Based on this contention, the appellant treated the software as ‘customized s...