https://www.taxtmi.com/caselaws?id=77632 CD-ROMs containing images of engineering drawings and designs were held not to fall within Heading 49.06, because that heading is confined to originals drawn by hand, handwritten texts, or photographic reproductions and carbon copies of such originals. They also did not fit Heading 49.11, which covers printed matter in the conventional sense and does not extend to recorded digital images. The material was further treated as data or output images rather than software, because software consists of instructions or programs that enable computer hardware to function. On that basis, the goods were not classifiable under Heading 85.24 and the claimed exemption under Notification No. 17/2001-Cus was unavailable. en-us Tue, 21 Sep 2010 00:00:00 +0530 Wed, 27 Aug 2025 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77632 CD-ROMs containing images of engineering drawings and designs were held not to fall within Heading 49.06, because that heading is confined to originals drawn by hand, handwritten texts, or photographic reproductions and carbon copies of such originals. They also did not fit Heading 49.11, which covers printed matter in the conventional sense and does not extend to recorded digital images. The material was further treated as data or output images rather than software, because software consists of instructions or programs that enable computer hardware to function. On that basis, the goods were not classifiable under Heading 85.24 and the claimed exemption under Notification No. 17/2001-Cus was unavailable. Case-Laws Customs Tue, 21 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77632