https://www.taxtmi.com/caselaws?id=121600 Imported CDs were treated as "information technology software" under Notification No. 21/2002-Cus because the notification defined that expression broadly to cover machine-readable representations of instructions, data, sound or image capable of manipulation by an automatic data processing machine. The presence of sound or image did not take the CDs outside the exemption, and the need for another software to obtain the final result did not change their character. On that basis, the customs exemption applied and the demand was unsustainable. en-us Mon, 14 May 2007 00:00:00 +0530 Tue, 31 Jul 2012 18:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121600 Imported CDs were treated as "information technology software" under Notification No. 21/2002-Cus because the notification defined that expression broadly to cover machine-readable representations of instructions, data, sound or image capable of manipulation by an automatic data processing machine. The presence of sound or image did not take the CDs outside the exemption, and the need for another software to obtain the final result did not change their character. On that basis, the customs exemption applied and the demand was unsustainable. Case-Laws Customs Mon, 14 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121600