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7. In the instant case, the assessee claimed exemption from payment of duty on the telecom software imported by them prior to 11-2-1998 contending that telecom software was also covered by the expression "computer software." This expression was defined under explanation added to Sl. No. 173 of the table annexed to Notification No. 11/97-Cus. This explanation which was inserted by the amending Notification No. 3/98-Cus., dated 11-2-1998, reads as under :-

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