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2012 (12) TMI 181 - HC - CustomsWhether software imported by the respondent-assessee is exempt being computer software – appeal against the order of the tribunal [2010 (6) TMI 374 - CESTAT, NEW DELHI] - Held that:- prior to notification dated 11th February, 1998, in several decisions it was held that software imported by telecom operators was covered by the term “computer software” and these decisions were not upset and set aside by the Supreme Court. It was in these circumstances that the Revenue decided to interpret and has issued amending Notification No. 3/1998 dated 11th February, 1998. The Larger Bench of the Tribunal after examining the controversy came to the conclusion that the amending notification should not be given retrospective effect. - Decided against the revenue.
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