Customs exemption expansion: insertion of computer-software into specified exemption notifications expanding scope of exempted scientific equipment. Amendment expands existing customs exemption notifications to expressly include computer-software by inserting the words 'computer-software' in the opening portion of Notification No. 70/81-Customs and in the opening portion and conditions (c) and (d) of Notification No. 229/88-Customs, thereby extending the notifications' descriptive scope and subjecting software to the same conditional framework applicable to exempted spare parts and equipments.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption expansion: insertion of computer-software into specified exemption notifications expanding scope of exempted scientific equipment.
Amendment expands existing customs exemption notifications to expressly include computer-software by inserting the words "computer-software" in the opening portion of Notification No. 70/81-Customs and in the opening portion and conditions (c) and (d) of Notification No. 229/88-Customs, thereby extending the notifications' descriptive scope and subjecting software to the same conditional framework applicable to exempted spare parts and equipments.
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