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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Classification of software licenses: paper licenses are documents of title while PUK cards are printed matter, affecting customs valuation and indirect tax treatment.</h1> Paper licenses conveying the right to use software are classifiable as documents of title and should be placed under the tariff item for documents conveying the right to use IT software; PUK cards are printed matter. Packaged software with affixed retail sale price is liable to excise duty/CVD on the combined retail price (software plus license) and exempt from service tax under the IT software category; where RSP is not required and valuation follows section 4 rules, excise duty/CVD excludes the value representing the right to use, which remains subject to service tax.

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