https://www.taxtmi.com/caselaws?id=219166 The High Court dismissed the Revenue's appeal without costs, emphasizing the importance of interpreting the term "computer software" for duty exemption under the Customs Act. It clarified that software for specific functions other than data processing is excluded from the definition of "computer software" for duty exemption. The court also highlighted the non-retrospective application of certain amendments defining software eligibility for exemption, based on conflicting decisions regarding the eligibility of software for duty exemption in cases related to telecom, medical, and other applications. en-us Wed, 04 Jan 2012 00:00:00 +0530 Thu, 06 Dec 2012 19:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219166 The High Court dismissed the Revenue's appeal without costs, emphasizing the importance of interpreting the term "computer software" for duty exemption under the Customs Act. It clarified that software for specific functions other than data processing is excluded from the definition of "computer software" for duty exemption. The court also highlighted the non-retrospective application of certain amendments defining software eligibility for exemption, based on conflicting decisions regarding the eligibility of software for duty exemption in cases related to telecom, medical, and other applications. Case-Laws Customs Wed, 04 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219166