https://www.taxtmi.com/caselaws?id=100904 Imported computers and peripherals used by a software technology park unit for software development and export remained eligible for customs exemption despite being used for training, including commercial training, within bonded premises. The exemption was linked to import for software development and export, and the unit had exported software far exceeding the value of the imported equipment. Board circulars clarified that training use did not bar the benefit, and departmental authorities were bound by those circulars. Denial of customs duty exemption was therefore unsustainable. en-us Fri, 02 Nov 2001 00:00:00 +0530 Tue, 07 Feb 2012 16:44:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100904 Imported computers and peripherals used by a software technology park unit for software development and export remained eligible for customs exemption despite being used for training, including commercial training, within bonded premises. The exemption was linked to import for software development and export, and the unit had exported software far exceeding the value of the imported equipment. Board circulars clarified that training use did not bar the benefit, and departmental authorities were bound by those circulars. Denial of customs duty exemption was therefore unsustainable. Case-Laws Customs Fri, 02 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100904