2001 (7) TMI 147 - HC - Customs

Summary

The High Court of Karnataka at Bangalore agreed with the Customs, Excise and Gold (Control) Appellate Tribunal that a notification was clarificatory, substituting "Spare Parts" with "Computer Software". The clarificatory notification was granted retrospectively to the respondent Assessee. No referable question of law arose from the CEGAT's order, so it was dismissed.