Excise exemption for recorded computer software confirms no duty payable where administrative practice led to non-levy during the specified period. The Government directed that excise duty and any special duty on computer software recorded on physical media classified under the relevant tariff heading, which were not levied due to an established administrative practice during 28 February 1986 to 27 April 1988, shall not be required to be paid for that period, thereby giving retrospective effect to the non-levy practice without altering tariff classification or general incidence beyond that scope.
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.
Excise exemption for recorded computer software confirms no duty payable where administrative practice led to non-levy during the specified period.
The Government directed that excise duty and any special duty on computer software recorded on physical media classified under the relevant tariff heading, which were not levied due to an established administrative practice during 28 February 1986 to 27 April 1988, shall not be required to be paid for that period, thereby giving retrospective effect to the non-levy practice without altering tariff classification or general incidence beyond that scope.
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