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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs duty exemption under Notification 11/97-Cus. limited to software for data processing machines only</h1> Exemption from customs duty under notification No. 11/97-Cus. applies strictly to computer software used with automatic data processing machines classified under heading 84.71 of the Customs Tariff Act. Software designed for specific functions outside data processing, including telecom and medical equipment software, does not qualify for this exemption. Only software capable of interactivity and manipulation by such data processing machines, such as encyclopedias, games, and books, is eligible. Pending assessments should be finalized according to this clarification, and the notification will be amended to reflect this interpretation clearly.
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