Customs exemption for computer software: tariff classification clarified and software defined, with duty set to nil. Amendment substitutes S. No. 173 to classify computer software under heading 49 or 85.24 with nil customs duty and defines computer software as any machine readable representation of instructions, data, sound or image (including source and object code) usable with an automatic data processing machine under heading 84.71, excluding software required for operation of machines performing specific non data processing functions.
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Customs exemption for computer software: tariff classification clarified and software defined, with duty set to nil.
Amendment substitutes S. No. 173 to classify computer software under heading 49 or 85.24 with nil customs duty and defines computer software as any machine readable representation of instructions, data, sound or image (including source and object code) usable with an automatic data processing machine under heading 84.71, excluding software required for operation of machines performing specific non data processing functions.
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