Software Licence and Software are Distinct Things; Benefit of Nill Customs Duty Rate allowable: CESTAT [Read Order]

The CESTAT held that Software Licence and Software are Distinct Things
CESTAT - CESTAT Bangalore - Customs Duty - Customs duty on software licenses - TAXSCAN

The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) held that software licence and software are distinct things and benefit of Nill Customs Duty rate allowable. M/s. NCR Corporation India Pvt. Ltd., the appellant challenged the classification of goods imported under the Bill of Entry dated 11/02/2009 & 20/02/2009. While…

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