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"For the purposes of heading 8523, information technology software means 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."

Notification No.6/2006 (Entry 27) provides for an exemption in respect of any customized software (that is to say any custom designed software, developed for a specific user or a client) other than packaged software or canned software. The same Entry also refers to excise duty at the rate of 12% on packaged software. The explanation defines 'packaged software or canned software' to mean a software developed to meet the needs of variety of users, and which is intended for sale or capable or being sold off the shelf.