Home Case Index All Cases Customs Customs + AT Customs - 2016 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 438 - AT - CustomsInterpretation of explanation - Import of software separately along with hardware - Whether the software imported was "Information Technology" software in terms of explanation given in entry 285 read with CTH 85.24 in terms of Notification No. 17/2001-Cus. dated 01.03.2001 or not - Held that:- having examined the scope of the explanation and utility of the above software, in absence of any contrary evidence or authentic literature, from the revenue, to discard the claim of the appellant, it can irresistibly be concluded that the software imported by the appellant was "Information Technology" software. - Decided in favour of appellant
|