https://www.taxtmi.com/caselaws?id=179490 Software imported on CDs and developed specifically for a named user was treated as customized software eligible for exemption under the relevant customs and excise notifications. The record showed that the supplier certified the software as specially designed for BSNL's operational requirements, and the catalogue described it as an interactive tool developed for programming wireless phones before delivery. Because it was tailored to a specific user and not shown to be a general-purpose packaged product for multiple users, it fell within the exemption for customized software rather than the exclusion for canned software. The Revenue challenge therefore failed. en-us Wed, 10 Sep 2014 00:00:00 +0530 Thu, 03 Mar 2016 11:12:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179490 Software imported on CDs and developed specifically for a named user was treated as customized software eligible for exemption under the relevant customs and excise notifications. The record showed that the supplier certified the software as specially designed for BSNL's operational requirements, and the catalogue described it as an interactive tool developed for programming wireless phones before delivery. Because it was tailored to a specific user and not shown to be a general-purpose packaged product for multiple users, it fell within the exemption for customized software rather than the exclusion for canned software. The Revenue challenge therefore failed. Case-Laws Customs Wed, 10 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179490