https://www.taxtmi.com/circulars?id=1030 Exemption under S. No. 173 of Notification No. 11/97-Cus. applies only to computer software recorded in machine readable form and capable of manipulation or providing interactivity via an automatic data processing machine falling under heading 84.71. Software solely for operation of machines performing specific non data processing functions, including telecom and medical application software, is not eligible. Interactive products such as encyclopedias, games and books qualify if they meet the interactivity criterion. Pending assessments should be finalised accordingly. en-us Tue, 10 Feb 1998 00:00:00 +0530 Mon, 11 Aug 2025 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1030 Exemption under S. No. 173 of Notification No. 11/97-Cus. applies only to computer software recorded in machine readable form and capable of manipulation or providing interactivity via an automatic data processing machine falling under heading 84.71. Software solely for operation of machines performing specific non data processing functions, including telecom and medical application software, is not eligible. Interactive products such as encyclopedias, games and books qualify if they meet the interactivity criterion. Pending assessments should be finalised accordingly. Circulars Customs Tue, 10 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1030