https://www.taxtmi.com/caselaws?id=106341 Software imported for knitting, weaving and designing was to be tested against Notification No. 11/97-Cus. as it stood on the date of import and filing of the Bills of Entry. The exemption then covered computer software, and the later exclusion introduced by Notification No. 3/98-Cus. could not be applied retrospectively. The explanation added on 11-2-98, which excluded software required for operation of machines performing specified functions other than data processing, was only an amendment and did not govern earlier imports. On that basis, computer-aided design and manufacturing software imported before the amendment remained exempt under the original notification. en-us Tue, 21 May 2002 00:00:00 +0530 Tue, 13 Mar 2012 17:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106341 Software imported for knitting, weaving and designing was to be tested against Notification No. 11/97-Cus. as it stood on the date of import and filing of the Bills of Entry. The exemption then covered computer software, and the later exclusion introduced by Notification No. 3/98-Cus. could not be applied retrospectively. The explanation added on 11-2-98, which excluded software required for operation of machines performing specified functions other than data processing, was only an amendment and did not govern earlier imports. On that basis, computer-aided design and manufacturing software imported before the amendment remained exempt under the original notification. Case-Laws Customs Tue, 21 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106341