Document Fragment View

Matching Fragments

1. The issue for decision in this case relates to the eligibility of goods described as "advanced designer/mould designer package III" imported by the appellants herein to the benefit of exemption from duty in terms of Sl. No. 173 of the Table annexed to Notification 11/97-Cus., dated 1-3-1997 as amended by Notification 3/98-Cus., dated 11-2-1998. Under Sl. No. 173, exemption is available to computer software falling under Chapter 49 or Chapter 85.24 of the First Schedule to the CTA, 1975. The amendment adds an explanation defining computer software as "any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine falling under Heading No. 84.71, but does not include software required for operation of any machine performing a specific function other than data processing and incorporating or working in conjunction with an automatic data processing machine". The benefit has been denied on the ground that the software was also working on a system which was performing a function (generation of miniature modules) other than data processing.