- CESTAT ruled that software delivered electronically is not subject to customs duty.
- Electronic transmission does not count as importing goods under the Customs Act.
- HCL Technologies’ software delivery was primarily through electronic download.
- The tribunal agreed that customs duty applies only to tangible goods.
- The appeal was decided in favor of HCL Technologies.
Source: taxscan.in
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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