https://www.taxtmi.com/caselaws?id=76312 Exemption under Notification No. 6/2006-C.E. applied only to customized, custom designed software and excluded packaged or canned software. The imported PADO and BPOS modules pre-existed import, were used across multiple plants, and remained subject to proprietary rights, upgrade, and licensing arrangements, showing they were standard software packages modified for plant-specific parameters rather than new software developed from basic building blocks for a specific user. Because the exemption was an exception and had to be strictly proved by the claimant, the software did not satisfy the statutory description and the exemption was unavailable, leaving the import liable to duty. en-us Thu, 08 Oct 2009 00:00:00 +0530 Sat, 19 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76312 Exemption under Notification No. 6/2006-C.E. applied only to customized, custom designed software and excluded packaged or canned software. The imported PADO and BPOS modules pre-existed import, were used across multiple plants, and remained subject to proprietary rights, upgrade, and licensing arrangements, showing they were standard software packages modified for plant-specific parameters rather than new software developed from basic building blocks for a specific user. Because the exemption was an exception and had to be strictly proved by the claimant, the software did not satisfy the statutory description and the exemption was unavailable, leaving the import liable to duty. Case-Laws Customs Thu, 08 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76312