Computer software exemption limited to interactive programs for automatic data processing machines; application specific software excluded. Exemption under S. No. 173 of Notification No. 11/97-Cus. applies only to computer software recorded in machine readable form and capable of manipulation or providing interactivity via an automatic data processing machine falling under heading 84.71. Software solely for operation of machines performing specific non data processing functions, including telecom and medical application software, is not eligible. Interactive products such as encyclopedias, games and books qualify if they meet the interactivity criterion. Pending assessments should be finalised accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Computer software exemption limited to interactive programs for automatic data processing machines; application specific software excluded.
Exemption under S. No. 173 of Notification No. 11/97-Cus. applies only to computer software recorded in machine readable form and capable of manipulation or providing interactivity via an automatic data processing machine falling under heading 84.71. Software solely for operation of machines performing specific non data processing functions, including telecom and medical application software, is not eligible. Interactive products such as encyclopedias, games and books qualify if they meet the interactivity criterion. Pending assessments should be finalised accordingly.
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