https://www.taxtmi.com/caselaws?id=115624 Imported building management systems, access control systems, communication equipment, voice mail systems and LCD projectors were treated as capital goods used for software development for export, and therefore qualified for exemption under Notification No. 140/91-Cus. The Tribunal accepted the certificate issued by the Chief Executive of the Software Technology Park Society, finding no material to discredit it, and followed an earlier Tribunal ruling granting the same benefit for similar equipment used in software development. On that basis, the exemption requirements were satisfied and the Revenue's challenge failed. en-us Thu, 05 May 2005 00:00:00 +0530 Thu, 31 May 2012 15:37:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115624 Imported building management systems, access control systems, communication equipment, voice mail systems and LCD projectors were treated as capital goods used for software development for export, and therefore qualified for exemption under Notification No. 140/91-Cus. The Tribunal accepted the certificate issued by the Chief Executive of the Software Technology Park Society, finding no material to discredit it, and followed an earlier Tribunal ruling granting the same benefit for similar equipment used in software development. On that basis, the exemption requirements were satisfied and the Revenue's challenge failed. Case-Laws Customs Thu, 05 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115624