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Valuation of imported goods - software tools and softwares - the ...


Authority Must Examine Software Specs to Determine 'Packaged Software' Status for Import Valuation.

June 6, 2020

Case Laws     Customs     AT

Valuation of imported goods - software tools and softwares - the original adjudicating authority need to undertake a detailed examination of the individual software and its related literature, specifications etc. for determining whether they fall under the category of ‘packaged software’ or not.

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