https://www.taxtmi.com/caselaws?id=99255 Imported software described as a bipole device and stimulation software was held not to qualify for exemption under Notification No. 70/81-Customs because the notification covered scientific and technological equipment, apparatus, instruments, and their spare parts or components. On that construction, software did not fall within the ordinary meaning of the exempted categories, so the exemption conditions were not met. The denial of exemption and rejection of the refund claim were upheld, and the duty demand confirmed below remained undisturbed. en-us Sat, 04 Nov 2000 00:00:00 +0530 Wed, 25 Jan 2012 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99255 Imported software described as a bipole device and stimulation software was held not to qualify for exemption under Notification No. 70/81-Customs because the notification covered scientific and technological equipment, apparatus, instruments, and their spare parts or components. On that construction, software did not fall within the ordinary meaning of the exempted categories, so the exemption conditions were not met. The denial of exemption and rejection of the refund claim were upheld, and the duty demand confirmed below remained undisturbed. Case-Laws Customs Sat, 04 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99255