Home Notifications 2010 Central Excise Central Excise - 2010 Central Excise - Non Tariff This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Packaged software or canned software shall be liable to duty subjection to MRP - abatement shall be 15% - 30/2010 - Central Excise - Non TariffExtract Packaged software or canned software shall be liable to duty subjection to MRP - abatement shall be 15% New Delhi, the 21 st December, 2010 Notification No. 30/ 2010-Central Excise (N.T.) G.S.R. 997 (E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 4A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.49/2008-Central Excise (N.T.), dated the 24th December, 2008 , published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 882(E), dated the 24th December, 2008, namely:- In the said notification, in the Table, after S. No. 93 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) "93A. 8523 Packaged software or canned software 15". Explanation.- For the purposes of this notification, "packaged software or canned software" means a software developed to meet the needs of variety of users, and which is intended for sale or capable of being sold off the shelf. [F. No. 354/189/2009-TRU] (Vikas) Under Secretary to the Government of India Note.- The principal notification No. 49/2008-Central Excise (NT) was published in the Gazette of India, Extraordinary, vide number G.S.R. 882(E), dated the 24th December, 2008, and last amended by notification No. 19/2010-Central Excise (N.T.), dated the 29 th April, 2010 published vide number G.S.R.361(E), dated the 29 th April, 2010.
|