under CTH 85.24 raising the issue that the software so imported was not Information Technology software to fall within the scope of the explanation given ... Information Technology software.
Explanation. - Information Technology software means any representation of instructions, data, sound or image, including source code and object code, recorded
grants exemption of Basic Customs Duty to computer software. The meaning of computer software is given in the Explanation under Sl.No.173 of the said ... means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form and capable of being
exempting Computer Software from whole of duty of Customs and Additional Duty of Customs. The said Notification defines the Computer Software as follows:
Explanation. - `Computer ... means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being
Logic India Trading Co vs Commissioner Of Customs on 15 February, 2016
CUSTOMS, EXCISE &
M/S. Huawei Technologies Co. Ltd vs Anti Dumping And Allied Duties on 24 February
Commissioner Of Customs vs 3 M India Ltd on 8 March, 2016
CUSTOMS, EXCISE &
