https://www.taxtmi.com/caselaws?id=105658 Imported PACS software was held to fall within the scope of Notification No. 011/97-Cus. dated 1-3-97 because earlier Tribunal rulings on identical facts had already settled the issue in favour of the importer. The later amending notification dated 11-2-98, which defined "software," operated only after the import and did not narrow the earlier notification's coverage. On that basis, the exemption was applicable and the Revenue's challenge failed. en-us Sat, 06 May 2000 00:00:00 +0530 Tue, 06 Mar 2012 18:02:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105658 Imported PACS software was held to fall within the scope of Notification No. 011/97-Cus. dated 1-3-97 because earlier Tribunal rulings on identical facts had already settled the issue in favour of the importer. The later amending notification dated 11-2-98, which defined "software," operated only after the import and did not narrow the earlier notification's coverage. On that basis, the exemption was applicable and the Revenue's challenge failed. Case-Laws Customs Sat, 06 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105658