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Exemption to Computer Software during 28-2-1986 to 27-4-1988

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..... was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise on computer software in the form of recorded media falling under heading No. 85.24 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) was not being levied under the said section 3 of the first mentioned Act .....

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