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    <title>Everything which is recorded on CD-ROM can not be held as software. - SC</title>
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    <description>Definitions of software focus on instructions and programs that enable hardware to perform computations, whereas data are non instructional information. Engineering drawings and design images on CD ROM are outputs of software and do not instruct computer hardware; therefore such recorded drawings and designs do not qualify as software and should not be classified under tariff headings meant for computer programs or interactive machine readable instructions.</description>
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      <description>Definitions of software focus on instructions and programs that enable hardware to perform computations, whereas data are non instructional information. Engineering drawings and design images on CD ROM are outputs of software and do not instruct computer hardware; therefore such recorded drawings and designs do not qualify as software and should not be classified under tariff headings meant for computer programs or interactive machine readable instructions.</description>
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