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1. The question for consideration in this appeal is the eligibility or otherwise to the exemption contained in entry 173 of the Table to Notification 11/93 of the software imported by the appellant.

2. The appellant is a mobile telephony service provider. The software was used by it, for obtaining details of the extent to which a subscriber availed of voicemail facility, in order to bill him for their use.

3. The entry to the notification after its amendment on 11-2-1998 (which is the period with which we are concerned) exempts from duty "computer software". The Explanation to the entry says that software "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 Asstt. Commissioner, whose order has been confirmed by the Commissioner (Appeals) has found that the software falls within this exclusion and denied the benefit of exemption. He says that although software is used in a computer "it is indirectly connected to Mobile Switching Centre via Front End Call Processing Units, which are machines performing specific telecommunication function. That is to say that ADPM on which this software is engaged is working indirectly in conjunction with Telecom hardware/equipments."