Notification
No. 14/2011-Central Excise
New Delhi, the 1st March, 2011
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 exempts packaged software or
canned software,
falling under Chapter 85 of the first Schedule to the Central Excise Tariff
Act,1985 ( 5 of 1986),
on which it is not required, under the provisions of The Legal Metrology Act,
2009 (1 of 2010)
or the rules made thereunder or under any other law for the time being in force,
to declare on the
package thereof the retail sale price, from so much of the duty of excise
leviable thereon as is
equivalent to the excise duty payable on the portion of the value of such goods
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:
Provided that the manufacturer shall make a declaration regarding consideration
paid
or payable in respect of such transfer to the Deputy Commissioner of Central
Excise or the
Assistant Commissioner of Central excise, as the case may be:
Provided further that the person providing the right to use is registered under
section
69 of the Finance Act, 1994 (32 of 1994) read with rule 4 of the Service Tax
Rules, 1994.
Explanation.— For the purposes of this notification, “packaged software or
canned software”
means software developed to meet the needs of a variety of users, and which is
intended for sale
or capable of being sold, off the self.