Exempts packaged software or canned software, falling under Chapter 85

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..... July, 2009 G.S.R. 480(E).- In exercise of the powers conferred by sub-section (1) of section 5A 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 exempts packaged software or canned software, falling under Chapter 85 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 198 .....

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..... pect of such transfer of the right to use for commercial exploitation: Provided also that the person providing the right to use shall be registered under section 69 of the Finance Act, 1994 read with rule 4 of the S ervice Tax Rules, 1994. Explanation . - For the purposes of this exemption, "packaged software or canned software" means software developed to meet the needs of variety .....

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