Removal of domestic-manufacture certification requirement alters customs exemption for imported software in object code by government notification The notification deletes the clause requiring a senior Department of Electronics officer to certify that software in object code (Chapters 49, 84 or 85) is not manufactured in India and to recommend the grant of the customs exemption, thereby removing the domestic-manufacture certification as a precondition to the specified exemption under the Customs Act.
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Provisions expressly mentioned in the judgment/order text.
Removal of domestic-manufacture certification requirement alters customs exemption for imported software in object code by government notification
The notification deletes the clause requiring a senior Department of Electronics officer to certify that software in object code (Chapters 49, 84 or 85) is not manufactured in India and to recommend the grant of the customs exemption, thereby removing the domestic-manufacture certification as a precondition to the specified exemption under the Customs Act.
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