Rescinds notification no. 17/2010 – Exempts packaged software or canned software equivalent to the excise duty payable on the portion of the value determined under section 4 which represents the consideration paid or payable for transfer of the right to use such goods
Notification No. 35/2010-Central Excise,
New Delhi, the 21st December, 2010
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) , the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 17/2010-Central Excise, dated the 27th February , 2010, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.119(E), dated the 27th February , 2010, except as respects things done or omitted to be done before such rescission.
[F. No. 354/189/2009-TRU]
(Vikas)
