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Supreme Court: Value of Software and Concerned Services to Form Part of Imported Machine - (14 Oct 2019)

CUSTOMS

Supreme Court has ruled that the value of software and the concerned services are to be taken as a part of the importation. The Court observed that the facts have indicated that software that was embedded through cards in the main unit, was not any post-importation activity.

Tags : SUPREME COURT   VALUE OF SOFTWARE  

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