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2014 (9) TMI 1035 - AT - CustomsEligibility for exemption- Notification No. 21/2002-Cus. and 6/2006-CEX- Import of Customized Software- Revenue contended that the software loaded on the CDs is not a customized software, as the software is to be used by nodal maintenance centres, franchise maintenance centres, channel partner and to some extent by the end users therefore, covered under definition of canned software Held that: As per the explanation in the notifications, the customized software, is any custom design software developed for a specific user or client, other than packaged and canned software and a ‘packaged software’ or ‘canned software’ means a software developed to meet the needs of a variety of users. Respondent have produced a certificate from the suppliers certifying that the software, in question, supplied to the respondent is a software design specifically for them to meet the software requirements of fixed wireless phones/terminals supplied by the respondent against order on them from BSNL against tender No. MM/SW/072004/000277, dated 17-7-2004. Also the opening para in the catalogue states that software is a subject interactive software, which is specifically developed for use of the manufacturers and operators to do the programming of wireless phone before delivery to the customers. Thus it is BSNL who is using the software for specific purposes and the same is loaded at the BSNL’s Centres, from where the value added service is provided to the subscribers after programming their phone. The subscriber’s phones are programmed to be compatible with the software used by the BSNL. From supplier’s catalogue and supplier’s certificate, it is clear that the software has been specifically developed for the BSNL and as such the same has to be treated as a customized software. Therefore, from supplier’s catalogue and supplier’s certificate, it is clear that the software has been specifically developed for the BSNL and as such the same has to be treated as a customized software. - Decided against Revenue
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