Excise duty exempt for software exports

only 100% export oriented unit and company situated in SEZ is exempt from excise duty

Every excisable goods attracts duty unless the same is charged nill rate of duty or is exempted under notification of the department.In Excise Tarrif Software is mentioned in Chapter 84 and 85,some of the software mentioned in these chapter attract nill rate of duty like product falling under chapter heading 8471 and8523.If you fall under exemted categories there is no duty otherwise there is duty liability.Regarding Export there will be no liability of duty but you have to follow the precribed procedure i.e pay the duty and claim the refund or clear the goods without payment of duty under bond.