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3. On the other hand Ms. Reena Khair, learned Advocate, submitted that for determining the eligibility to Notification 11/97-Cus, Serial No. 173 as it existed on the date of filing of Bill of Entry is to be considered; that at the relevant time computer software without any exclusion there from was fully exempted and denial of the benefit of Notification on the basis of any subsequent amendment is illegal; that before amendment, term computer software covered both systems software including source code and object code as well as the application software which is to be used for specific function; that software has been defined as a totality of programmers usable on a particular kind of computer, together with the documentation associated with a computer programme such as manuals, diagrams and operating instructions (Jaico Illustrated Encyclopedia of Technical Terms, Vol.II). She, further, submitted that the software imported by Respondents is for use by the National Institute of Fashion Technology which is being used by the students for designing on the computer; that in the catalogue, it is clearly mentioned that this is CAD/CAM new software which has been put into easy to use Windows-95 NT Based modules; that the main feature offered by the impugned software include:

Explanation-'Computer 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 falling under Heading 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.