https://www.taxtmi.com/caselaws?id=110081 An exemption claim under Notification No. 140/91-Cus. was examined in relation to imported goods used for software development for export. The adjudicating authority denied the benefit on the basis that the items were not capital goods, while the appellate authority accepted them as capital goods but raised a different objection on end use. A Chartered Engineer's certificate supported the stated use. In light of the appellate finding on the nature of the goods and the supporting evidence, interim relief was considered justified and the stay application was allowed with waiver of pre-deposit. en-us Mon, 10 Nov 2003 00:00:00 +0530 Fri, 13 Apr 2012 16:37:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110081 An exemption claim under Notification No. 140/91-Cus. was examined in relation to imported goods used for software development for export. The adjudicating authority denied the benefit on the basis that the items were not capital goods, while the appellate authority accepted them as capital goods but raised a different objection on end use. A Chartered Engineer's certificate supported the stated use. In light of the appellate finding on the nature of the goods and the supporting evidence, interim relief was considered justified and the stay application was allowed with waiver of pre-deposit. Case-Laws Customs Mon, 10 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110081