https://www.taxtmi.com/caselaws?id=47620 Imported motion capture animation files were treated as information technology software for customs exemption purposes because they consisted of data recorded in machine-readable form and could be manipulated by an automatic data processing machine. The SC accepted that industry practice and expert opinion supported characterising the files as software, and held that the need for additional software to process or load them did not alter their essential nature. The broadened wording of the amended exemption notification was sufficient to include such data files within the exemption, so customs duty was not payable. en-us Tue, 09 May 2006 00:00:00 +0530 Sat, 12 Jul 2025 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47620 Imported motion capture animation files were treated as information technology software for customs exemption purposes because they consisted of data recorded in machine-readable form and could be manipulated by an automatic data processing machine. The SC accepted that industry practice and expert opinion supported characterising the files as software, and held that the need for additional software to process or load them did not alter their essential nature. The broadened wording of the amended exemption notification was sufficient to include such data files within the exemption, so customs duty was not payable. Case-Laws Customs Tue, 09 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47620