compared to the price of the
original software.
(iv) The software developed by infrasoft is
customizing software which are used for
specific purposes like design ... required to be customized to meet
the needs of an Indian customer. The ITAT held that
the customization of the concerned software or the
professional
software is also classified into two types, namely, Canned Software and Customised Software. Canned software means a software that is designed and created for sale ... Standard Software" or "Normal Software" or "Branded Software". On the other hand, Customised Software means the software created
customer environment including the existing customizations provided by FSS to the customer, system architecture of the customer, and other confidential information of the customers, which ... Applicants software products and other licensed third party software products and the computer software programs developed by the Applicant to customize these software products
evasion of
custom duty since the petitioner
was liable to pay custom duty on
the machine inclusive of the value
of the software. In other ... impugned Show
Cause Notice, I find that the
aforesaid Softwares are Tailor
Made Software/ Customized
Softwares, exclusively developed
for Diamond manufacturing
companies by the aforementioned
subject software has no independent value of its own.
d) No copyrights in the software are transferred to the customers.
e) No access ... inseparable package also containing software programs and
features other than the Software. Buyer may use such other software
programs and features unless expressly provided otherwise
decode the licensed software.
Form the above it is clear that the software has not been sold to the customer as per the Sales ... used internally by customers for enhancing efficiency of their systems and (iii) it is not used wholly or partly by customers customers by embedding
correspondence and information
pertaining to, manufacturing process, marketing plans,
offers, pricing, customer list, software, specifications,
engineering methods and know-how, consumer grievances,
customer solutions, service ... correspondence and information pertaining to,
manufacturing process, marketing plans, offers, pricing,
customer list, software, specifications, engineering methods
and know-how, consumer grievances, customer solutions
equipment. On the ground that embedded software was shown
separately as customised software only to evade customs duty, the
adjudicating authorities, besides demanding differential duty ... agreement between HTCL and
the importer, the software was defined only as embedded
software; the software was imported through one port, and the
hardware through
produced
before us, argued that the sale itself was of the
customized software. The records indicate that there is no
written agreement as such ... operation of the software necessarily it
would be a sale of goods with the software on which the
customization is incorporated. However
premises at Shoghi, District Shimla, Himachal
Pradesh and the software was customized and modified
before loading it to the hardware. Respondent-assessee
claimed deductions under ... case of software and in
computer software the intellectual property has been
incorporated on media for the purposes of transfer and
.
software and media cannot
