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"Explanation. - 'Computer software'
means any representation of
instructions, data, sound or image,
including source code or 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.