https://www.taxtmi.com/caselaws?id=51158 Imported voice mail card and software were treated as computer software used with an automatic data processing machine, because they performed data conversion and processing functions in conjunction with the computer. A distinction based only on the software's telecom application was rejected. The amendment introduced by Notification No. 3/98-Cus. was held to operate only from its effective date and could not be applied to bills of entry filed earlier. On that basis, the imports fell within the exempted category under Notification No. 11/97-Cus., and the exemption denial and duty demand were set aside. en-us Fri, 08 Feb 2002 00:00:00 +0530 Thu, 23 Sep 2010 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51158 Imported voice mail card and software were treated as computer software used with an automatic data processing machine, because they performed data conversion and processing functions in conjunction with the computer. A distinction based only on the software's telecom application was rejected. The amendment introduced by Notification No. 3/98-Cus. was held to operate only from its effective date and could not be applied to bills of entry filed earlier. On that basis, the imports fell within the exempted category under Notification No. 11/97-Cus., and the exemption denial and duty demand were set aside. Case-Laws Customs Fri, 08 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51158