part of their business they prepare and load
on customers' computers custom made software (for sake of
convenience hereinafter referred to as `uncanned software ... software programme the incorporeal right to the software is not
transferred. It is held that the incorporeal right to software is the
copyright which remains
value of the operating softwares like Windows
2000, Windows XP which are secondary softwares. Indisputably, when an
operating software is loaded in the computer ... software.
It is not the case of the appellants that the software
was assembled with the disk drive. In fact, the
software was installed
Software India Ltd. vs Commissioner Of Customs on 29 November, 2004
Equivalent citations: 2005(181)ELT250(TRI-BANG)
ORDER
T.K. Jayaraman, Member ... goods have been certified as Modular Furniture by Software Technology Parks of India (STPI), the Customs authorities are bound by that Certificate. In support
part of their business they prepare and load
on customers' computers custom made software (for sake of
convenience hereinafter referred to as `uncanned software ... software programme the incorporeal right to the software is not
transferred. It is held that the incorporeal right to software is the
copyright which remains
deliver
the computer source code for the RDPS and FDPS software. Usage of
software source and any resulting executable images is limited to
systems delivered ... organisation or company
representing Indian industry concerning software training and use of
software source code prior to 30 days before critical design review
Companies are:
(i) Leading Edge Infotech Ltd. is involved in developing customized
software and services in the domestic market.
(ii) TTIL is involved with developing ... customized software and services
for International market.
(iii) Trigyn Technologies Ltd. is spear heading company's business in
U.S.A. which forms
Sarita Software And Ind. Ltd. vs Cce on 5 October, 2004
Equivalent citations: 2004(117)ECR1107(TRI.-BANGALORE)
ORDER
S.L. Peeran, Member
that software CDs are only software locks which prevent the same from piracy and these are not parts of the software sets which are classified ... software is stored on the hard disk drive then it is to be classified as software though hard disk itself is not a software
Cce vs Kay Prompt Software P. Ltd. on 27 April, 2004
Equivalent citations: 2004(96)ECC287, 2004(176)ELT454(TRI-DEL)
JUDGMENT
S.S. Rang ... respondent is that they are engaged in the manufacture of software development and the imported computers are to be used for service of schools. Therefore
this software is not an incorporeal right to
be comprehended. Therefore we hold that the switching
system software and the data processing software
involved here ... capable of transmitted, transferred, delivered, stored and
possessed. If a software whether customized or non-customized satisfies
these attributes, the same would be goods. Unlike
