right to duplicate and distribute Oracle software in India.
3.2 OIPL provides software licences to customers in India on payment of a licence ... Media pack was not supplied to the customers in this model.
(ii) EPD +: The customers downloaded Oracle software electronically. In addition, the customers were provided
software is just modified from standard software or is virgin developed software, what really matters is whether the software was packaged software or customized software ... other than packaged software or canned software.
Explanation.- For the purposes of this entry, packaged software or canned software means a software developed to meet
Operator Stations and (ii) Software comprising of
operating software, system software and application software.
The customers of the appellant place purchase orders for supply ... canned/packaged
software or customised software is in respect of the
transactions that are prevalent among the software re-
sellers and their customers
than packaged software or canned software, Explanation. For the
purposes of this entry, "packaged software or canned software"
means a software developed ... imposed on packaged software, also
known as canned software on electronic media (software
downloaded from the internet and customized software will not
18 E/85044
under:-
"4. Licensed Software orders. Company may accept orders and
receive payments for Licensed Software and Software Assurance from
Customers located in the Territory ... under:-
"4. Licensed Software Orders. Company may accept orders and receive
payments for Licensed Software and Software Assurance from Customers
located in the Territory
produced a catalogue in respect of this software from which it is clear that the software is customized software developed for performing certain specific functions ... than packaged and canned software. As per the explanation in the notifications, a packaged software or canned software means a software developed to meet
Machine supplied along with the equipment, the appellants have also supplied customized software for various applications to be performed by the above machines. The said ... meant. The appellants did not include the value of the customized software which was supplied along with the machines / equipments. Show cause notices were issued
software components for creation of and
inclusion in other It software products and IT software
supplied electronically.
47. Thus, the right to use the software ... supply of the third party
software and the software developed in-house or the
customized software, wherein the Noticee had temporarily
transferred the right
customized software, the supplier develops the
software and thereafter transfers the software so
developed in a media and it is taken to the customer ... part of their business they
prepared and laded on customers' computers custom-made
software ("uncanned software") and also sold computer
software packages
sell, o software components for the
creation of and inclusion in other IT software products,
o IT software supplied electronically.
4.1.2 Software consists of carrier ... Floppy and
coded data. Softwares are categorized as "normal software" and
"specific software". Normalised software is mass market product
generally available
