https://www.taxtmi.com/caselaws?id=50020 Imported software on tapes, cartridges or CD-ROMs used for telecom-related functions qualified for exemption under Notification No. 11/97-Cus because the term "computer software" was to be read in its ordinary sense, not confined narrowly to software for automatic data processing machines under heading 84.71. Note 5(E) to Chapter 84 supported functional classification of the machine, but did not strip an incorporated data processing machine of its character as a computer. The later amendment excluding such software confirmed that the exclusion was not part of the notification at the time of import, so denial of the exemption was incorrect. en-us Tue, 11 Apr 2000 00:00:00 +0530 Thu, 19 Aug 2010 12:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50020 Imported software on tapes, cartridges or CD-ROMs used for telecom-related functions qualified for exemption under Notification No. 11/97-Cus because the term "computer software" was to be read in its ordinary sense, not confined narrowly to software for automatic data processing machines under heading 84.71. Note 5(E) to Chapter 84 supported functional classification of the machine, but did not strip an incorporated data processing machine of its character as a computer. The later amendment excluding such software confirmed that the exclusion was not part of the notification at the time of import, so denial of the exemption was incorrect. Case-Laws Customs Tue, 11 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50020