https://www.taxtmi.com/caselaws?id=31996 The unamended exemption for "computer software" in Notification No. 11/97-Cus. covered telecom software imported before 11.02.1998 because the original entry did not restrict the term by reference to Heading 84.71 or software for specific-function machines. The later Explanation introduced a technical exclusion and could not operate retrospectively to withdraw exemption from earlier imports. A departmental circular could not enlarge that exclusion. The Explanation was therefore held non-retrospective, and the imported software remained eligible for exemption. en-us Fri, 10 Oct 2008 00:00:00 +0530 Mon, 05 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31996 The unamended exemption for "computer software" in Notification No. 11/97-Cus. covered telecom software imported before 11.02.1998 because the original entry did not restrict the term by reference to Heading 84.71 or software for specific-function machines. The later Explanation introduced a technical exclusion and could not operate retrospectively to withdraw exemption from earlier imports. A departmental circular could not enlarge that exclusion. The Explanation was therefore held non-retrospective, and the imported software remained eligible for exemption. Case-Laws Customs Fri, 10 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31996