such software. These exemptions were notified to
ensure that while importing or manufacturing packaged
software, the importer/manufacturer is spared from paying
customs duty/excise ... representation of instructions, data, sound or image,
including source code and object code, recorded in a
machine readable form, and capable of being manipulated
Linde Engineering India Private ... vs Vadodara-I on 6 November, 2023
CUSTOMS, EXCISE & SERVICE
authenticity
of documents submitted by the candidate"
16. Further, Information Technology Software Services which was
inserted by Finance Act, 2008 with effect from ... 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
51776/2016
supplied "Quick Heal" brand Antivirus Software key/codes to the end
users through dealers/distributors without discharging the service tax
liability ... mean
any representation of instructions, data, sound or
image, including source code, and object code
recorded in a machine readable form, and capable
of being
agreed to
procure from the above units the services relating to "software
development/ customization, Application Specific Integrated
Circuit (ASIC) design, verification and validation, physical ... include in both source code and object code forms,
the final version and all intermediate versions of the software
and all routines and subroutines
heading 8523, "Information Technology
software" means any representation of instructions, data, sound
or image, including source code and object code, recorded
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
Flex Industries Ltd vs Cce, Lucknow on 2 July, 2013
CUSTOMS, EXCISE & SERVICE TAX
M/S Federation Of Indian Chambers vs Cst, Delhi on 28 April, 2014
CUSTOMS EXCISE
Logic India Trading Co vs Commissioner Of Customs on 15 February, 2016
CUSTOMS, EXCISE &
