https://www.taxtmi.com/caselaws?id=53043 Imported equipment used in software development qualified for customs exemption only where the goods were capital goods or accessories used within the unit in connection with software development for export. On the facts, items such as video conferencing equipment, desktop video cameras, LCD projectors, EPABX systems, surveillance systems, and security or access control systems were treated as necessary for consultation, testing, secrecy, and data protection in the development process, supported by the essentiality certificate, so exemption was available for those items. The demand was also not defeated by delay because imports were made under bond and the authorities could later verify compliance with exemption conditions; the show cause notices were therefore within time. en-us Fri, 04 Jun 2004 00:00:00 +0530 Sat, 09 Oct 2010 12:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53043 Imported equipment used in software development qualified for customs exemption only where the goods were capital goods or accessories used within the unit in connection with software development for export. On the facts, items such as video conferencing equipment, desktop video cameras, LCD projectors, EPABX systems, surveillance systems, and security or access control systems were treated as necessary for consultation, testing, secrecy, and data protection in the development process, supported by the essentiality certificate, so exemption was available for those items. The demand was also not defeated by delay because imports were made under bond and the authorities could later verify compliance with exemption conditions; the show cause notices were therefore within time. Case-Laws Customs Fri, 04 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53043