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2010 (6) TMI 374 - AT - CustomsComputer Software - The Appellants manufacture and supply Telecom communication equipment and they import equipment and Application Software necessary for Telecom equipment. The Departmental Authorities have denied the exemption on the ground that the imported software cannot be considered as 'Computer Software' even for the period prior to amendment of the cited Notification introducing the explanation quoted above. - held that:- The Larger Bench which heard the reference not only decided the reference holding that the explanation cannot be given retrospective effect but also proceeded to decide the appeal itself holding that the 'Telecom software' imported by the respondents in that case was entitled to exemption under the impugned Notification as 'Computer Software'. We are of the considered opinion that since the Larger Bench has not only decided that the amendment is not retrospective but also that 'Telecom software' is 'computer software' by dismissing the appeal of the Revenue, there is no scope for us in this case to go into the question as to whether the impugned 'Telecom software' is eligible for exemption as 'Computer Software' or not. T
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