https://www.taxtmi.com/caselaws?id=2753 Computer software imported as part of a specified system qualified for concessional duty under Notification No. 97/89-Cus. because the prescribed essentiality certificate from the designated industrial authority was produced and certified the importer as actual user. The denial of exemption could not rest on the absence of a CBEC clarification where the notification's core condition had been substantively met. On the record, the software was treated as a dedicated component of the system, and the exemption was therefore admissible. en-us Mon, 10 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2753 Computer software imported as part of a specified system qualified for concessional duty under Notification No. 97/89-Cus. because the prescribed essentiality certificate from the designated industrial authority was produced and certified the importer as actual user. The denial of exemption could not rest on the absence of a CBEC clarification where the notification's core condition had been substantively met. On the record, the software was treated as a dedicated component of the system, and the exemption was therefore admissible. Case-Laws Customs Mon, 10 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2753