software, viz., (i) the branded software and (ii) unbranded software. Whereas the first type of software falls within the meaning of "goods ... information technology software, study, analysis, design and programming, information technology software and various other aspects touching software if it involves sale of goods
applied to transactions in goods".
The goods therein were defined as "all things (including specially
manufactured goods) which are moveable at the time ... uncanned software') and also
sell Computer Software Packages off the shelf (hereinafter referred to
as `canned software'). The canned Software Packages
software programmes. These are branded softwares readily available in the market. Such software can be placed within the meaning of "goods ... When computer software, be it of any type, such as operation software, application software, etc., is procured, such type of software are recorded
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
support, protect, maintain, increase and promote the exports of electronic goods, computer software and related services and develop use of electronics in other products ... prices, market performance, reception accorded to actual deliveries of electronic goods and software and other connected methods;
(d) Conducting publicity campaigns to bring
software. The media is generally in the form of a Compact Disk (CD) earlier referred to as media pack.
(viii) Software is goods ... Customs Act, 1962 since software is moveable property.
(x) Software being goods was exigible to Excise duty on being developed or manufactured in India. Rule
provided on a compact disk. Rendering software engineering services is altogether a different thing from selling software as goods, and therefore, it cannot ... urged that rendering of services as software engineers should be treated as supply of software goods. Therefore, the decisions dealing with supply of software
canned software would not be covered
by the entry relating to information technology
software. This is because such software as “goods” as
held ... corresponding to “Packaged software
or canned software”. The Explanation provided
thereunder defined “packaged software or canned
software” as a software which is intended for sale
Quick Heal retain the
ownership of the software. The buyer cannot sublet the software.
Copying the software is also prohibited. Residuary rights are with ... packaged software or canned software or shrink
wrapped software put on a media like is goods. Relevant portion of
para 24 of the judgment
commercial sense computer software can be classified into "branded software" and "unbranded software". "Branded softwares" are sold ... software, viz., (i) the branded software and (ii) unbranded software. Whereas the first type of software falls within the meaning of "goods
