https://www.taxtmi.com/caselaws?id=106638 Imported software used to control or manage industrial processes and data systems qualified for exemption under Notification No. 11/97-Cus. as it stood on the date of import. The later explanatory amendment in Notification No. 3/98-Cus., which added a restriction concerning interaction with special machines or instruments, operated only prospectively from 11.02.1998 and could not be applied retrospectively to withdraw the earlier benefit. Prior decisions on similar software imports supported the same interpretation. The exemption was therefore sustained and the appeal failed. en-us Fri, 05 Jul 2002 00:00:00 +0530 Thu, 15 Mar 2012 10:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106638 Imported software used to control or manage industrial processes and data systems qualified for exemption under Notification No. 11/97-Cus. as it stood on the date of import. The later explanatory amendment in Notification No. 3/98-Cus., which added a restriction concerning interaction with special machines or instruments, operated only prospectively from 11.02.1998 and could not be applied retrospectively to withdraw the earlier benefit. Prior decisions on similar software imports supported the same interpretation. The exemption was therefore sustained and the appeal failed. Case-Laws Customs Fri, 05 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106638