https://www.taxtmi.com/caselaws?id=116613 Anti-static carpets, adhesives and network security systems imported by a 100% Export Oriented Unit engaged in software development were treated as part of the environment and infrastructure necessary for that activity. The notification was construed purposively to advance software export development, and a narrow reading based on the absence of direct nexus was rejected. The subsequent amendment specifically including anti-static carpets was taken as supporting the claim, and precedent on security and access control systems protecting software development data was followed. The imported items were therefore covered by the customs exemption under the notification. en-us Wed, 28 Sep 2005 00:00:00 +0530 Thu, 14 Jun 2012 11:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116613 Anti-static carpets, adhesives and network security systems imported by a 100% Export Oriented Unit engaged in software development were treated as part of the environment and infrastructure necessary for that activity. The notification was construed purposively to advance software export development, and a narrow reading based on the absence of direct nexus was rejected. The subsequent amendment specifically including anti-static carpets was taken as supporting the claim, and precedent on security and access control systems protecting software development data was followed. The imported items were therefore covered by the customs exemption under the notification. Case-Laws Customs Wed, 28 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116613