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2005 (1) TMI 136 - CESTAT, CHENNAIExtract: .......he Hon ble President to constitute a Larger Bench to decide on the following issue. Whether explanation added by Notification No. 3/98-Cus., dated 11-2-98 to the entry at S. No. 173 of the table annexed to Notification No. 11/97-Cus., dated 1-3-97 is clarificatory of the expression computer software so as to have retrospective effect from 1-3-1997.
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