https://www.taxtmi.com/caselaws?id=53767 An explanation inserted into an exemption notification was treated as clarificatory because it removed ambiguity in the scope of "computer software" rather than introducing a new restriction. On that reading, software required for operation of machines performing a specific function other than data processing fell outside the exemption, so telecom software used with such machines was not covered. The clarification was applied retrospectively, with the result that imports made before 11.02.1998 did not qualify for exemption under the relevant entry. en-us Mon, 03 Jan 2005 00:00:00 +0530 Fri, 15 Oct 2010 11:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53767 An explanation inserted into an exemption notification was treated as clarificatory because it removed ambiguity in the scope of "computer software" rather than introducing a new restriction. On that reading, software required for operation of machines performing a specific function other than data processing fell outside the exemption, so telecom software used with such machines was not covered. The clarification was applied retrospectively, with the result that imports made before 11.02.1998 did not qualify for exemption under the relevant entry. Case-Laws Customs Mon, 03 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53767