https://www.taxtmi.com/caselaws?id=326324 Imported software supplied with hardware was treated as "Information Technology" software under the customs exemption entry because it operated with the hardware in a manner consistent with the notification's definition. Revenue produced no contrary material to dislodge the claim. The attempt to go beyond the show-cause notice and reclassify the software was outside the scope of the controversy. On that interpretation of the notification entry and its explanation, the exemption was held available to the importer. en-us Wed, 20 Jan 2016 00:00:00 +0530 Mon, 17 Oct 2016 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326324 Imported software supplied with hardware was treated as "Information Technology" software under the customs exemption entry because it operated with the hardware in a manner consistent with the notification's definition. Revenue produced no contrary material to dislodge the claim. The attempt to go beyond the show-cause notice and reclassify the software was outside the scope of the controversy. On that interpretation of the notification entry and its explanation, the exemption was held available to the importer. Case-Laws Customs Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326324