Notification No. 17/2010-Central Excise
New Delhi, the 27th February, 2010
G.S.R.E).-In exercise of the powers conferred by sub-section (1) of section 5A ofthe Central Excise Act, 1944 (1 of 1944) and in supersession of the notification of theGovernment of India in the Ministry of Finance (Department of Revenue), No.22/2009 Central Excise, dated the 7th July, 2009, published in the Gazette of India, ary Extraordinvidenumber G.S.R. 480(E) dated the 7th July, 2009, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts packaged software or canned software, falling under Chapter 85 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon as is equivalent to the excise duty payable on the portion of the value determined under section 4 of the said Central Excise Act, which represents the consideration paid or payable for transfer of the right to use such goods:
make a declaration regarding in respect of such transfer to the Deputy Commissioner of of Central Excise, as the case may be:
Explanation. – For the purposes of this notification, “packaged software or canned software” means software developed to meet the needs of variety of users, and which is intended for sale or capable of being sold off the shelf.
[F. No. 334/1/2010-TRU]
Under Secretary to the Government of India
