Exemption for computer software removes excise duty under specified tariff heading, exempting such goods from whole excise levy. Exemption grants that computer software falling under the specified tariff heading is relieved from the whole of the excise duty leviable under the Schedule to the Central Excise Tariff Act, the exemption being made by executive exercise of power in the public interest.
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.
Exemption for computer software removes excise duty under specified tariff heading, exempting such goods from whole excise levy.
Exemption grants that computer software falling under the specified tariff heading is relieved from the whole of the excise duty leviable under the Schedule to the Central Excise Tariff Act, the exemption being made by executive exercise of power in the public interest.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.