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Customs - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Valuation of imported goods - software tools and softwares - the ...

Case Laws     Customs

June 6, 2020

Valuation of imported goods - software tools and softwares - the original adjudicating authority need to undertake a detailed examination of the individual software and its related literature, specifications etc. for determining whether they fall under the category of ‘packaged software’ or not.

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