https://www.taxtmi.com/caselaws?id=118084 Imported CD-ROM software was held not to qualify as interactive information technology software for customs exemption because inter-activity requires user communication with the computer while the programme is running to locate particular information. On the record, there was no evidence that the user could manipulate the data during operation, and the story CD-ROM and cook book CD-ROM were therefore not shown to fall within the notification. The claimed customs duty exemption was denied and the appeal failed. en-us Wed, 31 May 2006 00:00:00 +0530 Thu, 28 Jun 2012 13:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118084 Imported CD-ROM software was held not to qualify as interactive information technology software for customs exemption because inter-activity requires user communication with the computer while the programme is running to locate particular information. On the record, there was no evidence that the user could manipulate the data during operation, and the story CD-ROM and cook book CD-ROM were therefore not shown to fall within the notification. The claimed customs duty exemption was denied and the appeal failed. Case-Laws Customs Wed, 31 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118084