TMI Blog2016 (4) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.2001 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 - C/328/2004 - Final Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... logy software to fall within the scope of the explanation given in the sl.no. 285 of the Notification above. The explanation reads as under:- 285. 49 or 85.24 The following goods, namely:- (i) Information Technology software, and (ii) Document of title conveying the right to use Information Technology software. Explanation. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he aforesaid premises says that the dispute is on interpretation of the explanation but not on any classification. The software imported by appellant serving the purpose defined by the explanation shall enjoy benefit of the notification and duty exemption is warranted. 3. Revenue on the other hand says that what is software is well defined in the judgment of the Apex Court in the case of LML Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion given under sl.no. 285 of the notification to grant notification benefit. 5. 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
