https://www.taxtmi.com/caselaws?id=202052 Imported telecom software was examined against the exemption entry for "computer software" under Notification No. 11/97-Cus., and the effect of the explanation inserted by Notification No. 3/98-Cus. was in issue. The Larger Bench view applied in the text treated the later explanation as not retrospective and read telecom software as falling within the exempted entry for the relevant prior period. Following that reasoning, the Tribunal accepted the exemption for the imported software and did not reopen the issue in the appeal. en-us Tue, 29 Jun 2010 00:00:00 +0530 Thu, 06 Dec 2012 19:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202052 Imported telecom software was examined against the exemption entry for "computer software" under Notification No. 11/97-Cus., and the effect of the explanation inserted by Notification No. 3/98-Cus. was in issue. The Larger Bench view applied in the text treated the later explanation as not retrospective and read telecom software as falling within the exempted entry for the relevant prior period. Following that reasoning, the Tribunal accepted the exemption for the imported software and did not reopen the issue in the appeal. Case-Laws Customs Tue, 29 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202052