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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>Exemption of additional duty on imported media with recorded IT software allowed to extent of service tax leviable software value.</h1> Exemption permits relief from additional duty on imported media with recorded Information Technology Software to the extent equal to the duty attributable to the value of the recorded software leviable to service tax; importers must submit the prescribed Annexure I declaration specifying the software value, and the person liable for service tax must be registered or undertake to pay the service tax as required.

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