https://www.taxtmi.com/caselaws?id=95598 Imported design software used to create three-dimensional designs and print-outs on an automatic data processing machine qualified for exemption under Notification No. 11/97-Cus. The exclusion did not apply because the software was not itself required for operating equipment performing a specific function other than data processing; the stereo lithography machine had its own software and did not use the imported software for manufacturing. The interface with other machines did not change the software's character as data-processing and design software, so denial of exemption was unsustainable and relief was due. en-us Fri, 10 Mar 2000 00:00:00 +0530 Tue, 13 Dec 2011 16:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95598 Imported design software used to create three-dimensional designs and print-outs on an automatic data processing machine qualified for exemption under Notification No. 11/97-Cus. The exclusion did not apply because the software was not itself required for operating equipment performing a specific function other than data processing; the stereo lithography machine had its own software and did not use the imported software for manufacturing. The interface with other machines did not change the software's character as data-processing and design software, so denial of exemption was unsustainable and relief was due. Case-Laws Customs Fri, 10 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95598