https://www.taxtmi.com/caselaws?id=361118 Imported software must be classified on its own features and the record evidence to determine whether it is customised software eligible for exemption or packaged software liable to CVD. Retention of copyright, patent rights, source code, or a non-exclusive licence to use does not, by itself, establish that the software is packaged, because customised software may also be supplied on similar terms. The earlier precedent cited was distinguishable because it involved transfer of exclusive usage rights, which was not shown here. The adjudicating authority had not properly examined the appellant's evidence on the distinction, so the impugned order was set aside and the matter was remanded for fresh consideration. en-us Fri, 25 May 2018 00:00:00 +0530 Wed, 30 May 2018 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361118 Imported software must be classified on its own features and the record evidence to determine whether it is customised software eligible for exemption or packaged software liable to CVD. Retention of copyright, patent rights, source code, or a non-exclusive licence to use does not, by itself, establish that the software is packaged, because customised software may also be supplied on similar terms. The earlier precedent cited was distinguishable because it involved transfer of exclusive usage rights, which was not shown here. The adjudicating authority had not properly examined the appellant's evidence on the distinction, so the impugned order was set aside and the matter was remanded for fresh consideration. Case-Laws Customs Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361118