https://www.taxtmi.com/caselaws?id=99692 The Tribunal remanded the case concerning duty confirmation on imported softwares, Sparrow/Sparrow POS and Hawk, for reconsideration by the original authority. Additional arguments and evidences from both parties were allowed, focusing on whether the softwares were system software or application software. The appellants argued against the charge of countervailing duty, referencing a Supreme Court judgment. The Tribunal directed a fresh evaluation, considering the technical complexities and absence of CVD on software under the Central Excise Tariff Act. Orders confirming duty were set aside for expedited reconsideration. en-us Tue, 09 Nov 1999 00:00:00 +0530 Sat, 28 Jan 2012 13:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99692 The Tribunal remanded the case concerning duty confirmation on imported softwares, Sparrow/Sparrow POS and Hawk, for reconsideration by the original authority. Additional arguments and evidences from both parties were allowed, focusing on whether the softwares were system software or application software. The appellants argued against the charge of countervailing duty, referencing a Supreme Court judgment. The Tribunal directed a fresh evaluation, considering the technical complexities and absence of CVD on software under the Central Excise Tariff Act. Orders confirming duty were set aside for expedited reconsideration. Case-Laws Central Excise Tue, 09 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99692