https://www.taxtmi.com/caselaws?id=50777 The Tribunal allowed the appeal in a case concerning the interpretation of customs notifications related to the importation of Computer Software for telecom purposes. The appellant's software, initially cleared duty-free under a specific notification, was later subjected to differential duty due to an amendment. The main issue was the retrospective application of the amended definition of Computer Software. Relying on a previous decision, the Tribunal held that the appellant was entitled to exemption benefits under the original notification, setting aside the impugned order and granting relief to the appellant based on the precedent. en-us Tue, 20 Feb 2001 00:00:00 +0530 Wed, 08 Sep 2010 15:12:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50777 The Tribunal allowed the appeal in a case concerning the interpretation of customs notifications related to the importation of Computer Software for telecom purposes. The appellant's software, initially cleared duty-free under a specific notification, was later subjected to differential duty due to an amendment. The main issue was the retrospective application of the amended definition of Computer Software. Relying on a previous decision, the Tribunal held that the appellant was entitled to exemption benefits under the original notification, setting aside the impugned order and granting relief to the appellant based on the precedent. Case-Laws Customs Tue, 20 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50777