manner and is
Operating Software/Canned Software/Packaged Software.
The Operating systems software manages computer
hardware, software resources and provides common services
for computer programs ... Information Technology Software sold
along with the object code/source code (not a packaged
software/canned software/OS) and (ii) Documents of title
conveying
technology software" is seen defined
under Section 65(53a) of the Finance Act, 1994 as follows
:-
65(53a) "information technology software ... 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
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 ... than
packaged software
or canned software.
(b) Packaged 12%
Software
Explanation.- The
expression
"packaged software
or canned software"
means a software
developed
development and export of
software and software developing units operating under
EPZ/EHTP/STP scheme will be allowed to import software
through data- communication/telecommunication ... 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
development and export of
software and software developing units operating under
EPZ/EHTP/STP scheme will be allowed to import software
through data- communication/telecommunication ... 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
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 ... representation of instruction, data sound, or image
including source code or object code by machines of a computer or an
automatic data processing machine
Linde Engineering India Private ... vs Vadodara-I on 6 November, 2023
CUSTOMS, EXCISE & SERVICE
heading 8523, "Information Technology
software" means any representation of instructions, data, sound
or image, including source code and object code, recorded
R K Angangbi Singh vs Shillong on 1 September, 2023
IN THE CUSTOMS, EXCISE &
Ramesh Transport Company vs Commissioner Of Customs -Mumbai - ... on 4 October, 2023
CUSTOMS, EXCISE &
