TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether software imported on CDs and developed for BSNL qualified as customized software eligible for exemption under the relevant customs and excise notifications.
Analysis: The exemption notifications covered customized software, meaning custom-designed software developed for a specific user or client, and excluded packaged or canned software developed for a variety of users. The record showed that the supplier certified the software as specially designed to meet BSNL's requirements for fixed wireless phones and terminals, and the catalogue described it as an interactive tool specifically developed for manufacturers and operators to programme wireless phones before delivery. The software was used by BSNL for specific operational purposes and was not shown to be a general-purpose product for multiple users.
Conclusion: The software was correctly treated as customized software and remained eligible for exemption. The Revenue's challenge failed.
Final Conclusion: The order allowing exemption was upheld and the Revenue's appeal was rejected.
Ratio Decidendi: Software specifically developed for a named user to meet that user's operational requirements is customized software, not packaged or canned software, for the purpose of exemption notifications.
TaxTMI 
