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2008 (10) TMI 58 - AT - CustomsWhether ‘Explanation’ added by Not. No. 3/98-Cus., dated 11-2-98 to Not. No.11/97-Cus., dated 1-3-97 is clarificatory of the expression ‘computer software’ so as to have retrospective effect – revenue’s contention (in view of above amendment) that software imported prior to 11.2.98 and used in telecom equipment, not to be considered as computer software, is not acceptable – sine amending notification being prejudicial to importer, cannot be applied retrospectively – exemption cannot be denied
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