https://www.taxtmi.com/caselaws?id=115706 Imported ATM on-line pace application software was treated as eligible "computer software" for exemption under Notification No. 11/97-Cus. The circular-based test drew a distinction between machine-readable, interactive software used through an automatic data processing machine and software meant to operate a machine performing a specific non-data-processing function. On the technical facts, the item was described as a user-interface program loaded on a personal computer within the ATM, running under an operating system and providing interactivity. It was not shown to be software for a machine-specific function, so the exemption applied and the Revenue challenge failed. en-us Thu, 15 Sep 2005 00:00:00 +0530 Fri, 01 Jun 2012 13:23:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115706 Imported ATM on-line pace application software was treated as eligible "computer software" for exemption under Notification No. 11/97-Cus. The circular-based test drew a distinction between machine-readable, interactive software used through an automatic data processing machine and software meant to operate a machine performing a specific non-data-processing function. On the technical facts, the item was described as a user-interface program loaded on a personal computer within the ATM, running under an operating system and providing interactivity. It was not shown to be software for a machine-specific function, so the exemption applied and the Revenue challenge failed. Case-Laws Central Excise Thu, 15 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115706