Definition of goods expanded to include computer software supplied free by foreign buyers for export-related orders. The amendment substitutes clause (ii) in the Explanation to Notification No. 205/92-Cus., defining Goods to include raw materials, components, intermediates, consumables, parts, packing materials, patterns, drawings, jigs, tools, fixtures, moulds, tackles, instruments and computer software directly related to an export order and supplied free of cost by the foreign buyer.
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.
Definition of goods expanded to include computer software supplied free by foreign buyers for export-related orders.
The amendment substitutes clause (ii) in the Explanation to Notification No. 205/92-Cus., defining Goods to include raw materials, components, intermediates, consumables, parts, packing materials, patterns, drawings, jigs, tools, fixtures, moulds, tackles, instruments and computer software directly related to an export order and supplied free of cost by the foreign buyer.
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