Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 21st December, 2010
Notification No. 30/ 2010-Central Excise (N.T.)
G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) and (2) of
section 4A 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
makes the following further amendments in the notification of the Government of
India in the Ministry of Finance (Department of Revenue),
No.49/2008-Central
Excise (N.T.), dated the 24th December, 2008, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 882(E),
dated the 24th December, 2008, namely:-
In the said notification, in the Table, after S. No. 93 and the entries relating
thereto, the following shall be inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
| “93A. |
8523 |
Packaged software or canned software |
15”. |
Explanation.- For the purposes of this notification, “packaged software or
canned software” means a software developed to meet the needs of variety of
users, and which is intended for sale or capable of being sold off the shelf.
(Vikas)
Under Secretary to the Government of India
[F. No. 354/189/2009-TRU]
Note.- The principal notification No. 49/2008-Central Excise (NT) was published
in the Gazette of India, Extraordinary, vide number G.S.R. 882(E), dated the
24th December, 2008, and last amended by notification
No. 19/2010-Central Excise
(N.T.), dated the 29th April, 2010 published vide number G.S.R.361(E), dated the
29th April, 2010.