https://www.taxtmi.com/caselaws?id=81365 The Tribunal ruled in favor of the appellants, determining that the imported software in source code presented as running computer sheets qualified for exemption from auxiliary duty of customs under Customs Notification No. 139/90. The Tribunal interpreted the software as constituting a printed book under Chapter Note 4(c) to Chapter 49 of the Customs Tariff Schedule, setting aside the previous ruling and granting the appellants the benefit of the exemption. The decision was based on aligning the term "printed books" in the notification with definitions in the Tariff Schedule, ultimately allowing the appellants to benefit from the exemption. en-us Mon, 18 Mar 1991 00:00:00 +0530 Fri, 24 Jun 2011 11:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81365 The Tribunal ruled in favor of the appellants, determining that the imported software in source code presented as running computer sheets qualified for exemption from auxiliary duty of customs under Customs Notification No. 139/90. The Tribunal interpreted the software as constituting a printed book under Chapter Note 4(c) to Chapter 49 of the Customs Tariff Schedule, setting aside the previous ruling and granting the appellants the benefit of the exemption. The decision was based on aligning the term "printed books" in the notification with definitions in the Tariff Schedule, ultimately allowing the appellants to benefit from the exemption. Case-Laws Customs Mon, 18 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81365