Customs exemption scope expanded to explicitly include computer systems and qualifying software under relevant tariff heading. Amendments expand specified customs exemption notifications to include computer systems and qualifying software: Notifications 282 and 348 are amended by inserting 'and computer systems' after 'computers', and Notification 68 is amended to exempt 'computers and computer systems', to insert that software of such computers and systems falling under heading 85.24 of the First Schedule is included, and to substitute wording so that 'the computers, computer systems and software are' are covered.
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.
Customs exemption scope expanded to explicitly include computer systems and qualifying software under relevant tariff heading.
Amendments expand specified customs exemption notifications to include computer systems and qualifying software: Notifications 282 and 348 are amended by inserting "and computer systems" after "computers", and Notification 68 is amended to exempt "computers and computer systems", to insert that software of such computers and systems falling under heading 85.24 of the First Schedule is included, and to substitute wording so that "the computers, computer systems and software are" are covered.
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