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2008 (1) TMI 204 - CESTAT, BANGALORERevenue alleged that software imported is packaged/canned software & therefore they would not be liable for the exemption from countervailing duty u/not. 6/06 - According to the assessee, the software imported is customized software – held that imported software cannot be used as such but requires further modification to give it characteristic of custom designed software – there is evidence to show that said software is capable of being sold, off the shelf – exemption not available u/not. 6/06
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