https://www.taxtmi.com/caselaws?id=791716 Digital products cleared in the Domestic Tariff Area were treated as software where the evidence showed they were animated films, serials, logos and similar machine-readable outputs created using software tools. Revenue's contrary classification was weakened by expert clarification that the earlier opinion had not considered the relevant definition of information technology software, and by inconsistent departmental classification across notices. The record also showed that the CDs and tapes functioned only within the software environment in which they were created and used, and the same products had been treated as software for export purposes. On that basis, the notification benefit was allowed and the duty demand, interest and penalty did not survive. en-us Wed, 06 May 2026 00:00:00 +0530 Sat, 16 May 2026 09:09:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791716 Digital products cleared in the Domestic Tariff Area were treated as software where the evidence showed they were animated films, serials, logos and similar machine-readable outputs created using software tools. Revenue's contrary classification was weakened by expert clarification that the earlier opinion had not considered the relevant definition of information technology software, and by inconsistent departmental classification across notices. The record also showed that the CDs and tapes functioned only within the software environment in which they were created and used, and the same products had been treated as software for export purposes. On that basis, the notification benefit was allowed and the duty demand, interest and penalty did not survive. Case-Laws Central Excise Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791716