Classification of software - liable to duty excise or not - ...

Central Excise

April 5, 2018

Classification of software - liable to duty excise or not - Since Finacle software is not developed, ab initio, for supply to each and every customer, such software falls within the category of packaged or canned software. Such software cannot be considered as customized software designed and developed for a specific user. - AT

View Source

← Previous Next →

Classification of software - liable to duty excise or not - ...

Central Excise

April 5, 2018

You may also like:

Refund of Terminal Excise Duty (TED) - supplies against ICB are ab initio exempted from payment of excise duty - during the relevant period, no such condition was...

Assessment against non-existing companies to be held as void ab initio - AT

Classification of services - Online Information Database Access and Retrieval (OIDAR service) or not - developing and export of software - The appellants are not liable...

The activity of loading of business software in the Hardware / Nucleus Device by the applicant will not constitute manufacture under the Central Excise Law - not liable...

Application for recalling of Ruling - Classification of goods - The interesting fact is the applicant has approached the Authority only in respect of the current...

Classification of imported goods - IT Software license - documents conveying the right to use software do not merit classification under CTH 8523 8020 but merits...

Levy of Special Excise duty - Air Conditioners and parts - case of the department is that the goods which have been cleared by the appellant are having essential...

Recovery of wrongly utilized credit - utilization of Cenvat Credit availed on Basic Excise Duty (BED) for payment of EC and SHEC - Period between April 2013 and January...

Levy of excise duty and NCCD under the Central Excise Act, 1944 - It is pertinent to note that in the writ petition, there are no pleadings that action of levy of excise...

Refund claim - excise duty paid wrongly - The entry was made debiting the excise duty without actually collecting the excise duty - they have not paid the excise duty...

100% EOU - Denial of refund of Terminal Excise Duty (TED) paid on the inputs - Since the Supreme Court has held that EOU is additionally eligible to avail of the...

Remission of duty - Rejection of petitioner’s application for remission of excise duty - export goods that got destroyed in fire at the Container Warehousing Corporation...

When excise duty is exempted, there is no question of payment of additional duty - SC

Levy of anti-dumping duty - Software downloaded electronically - Absence of mechanism to levy and collect duty - no duty can be levied and collected on software...

Software - Exemption scheme under service tax modified – exemption under central excise and customs withdrawn

Quick Updates: