https://www.taxtmi.com/caselaws?id=117743 Computer workstations and related furniture procured by a 100% export-oriented software unit under valid CT-3 certification were held to fall within the exemption for capital goods or office furniture under Notification No. 1/95-C.E. The Tribunal relied on departmental CT-3 clearance, STPI certification that the goods were necessary for software development, and its earlier rulings treating specially designed chairs, furniture and modular furniture as eligible office equipment. The later specific reference to computer furniture or workstations in Notification No. 40/2000-C.E. did not defeat entitlement under the wider earlier notification, so denial of exemption was unsustainable. en-us Tue, 07 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 12:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117743 Computer workstations and related furniture procured by a 100% export-oriented software unit under valid CT-3 certification were held to fall within the exemption for capital goods or office furniture under Notification No. 1/95-C.E. The Tribunal relied on departmental CT-3 clearance, STPI certification that the goods were necessary for software development, and its earlier rulings treating specially designed chairs, furniture and modular furniture as eligible office equipment. The later specific reference to computer furniture or workstations in Notification No. 40/2000-C.E. did not defeat entitlement under the wider earlier notification, so denial of exemption was unsustainable. Case-Laws Customs Tue, 07 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117743