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Duty Exemption to Software for Data Processing Machines Only - software for Telecom, Medical, etc. Applications Not Eligible
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....tification No. 11/ 97-Cus., dated 1.3.97 - reg. I am directed to state that references have been received from the assessees and the field formations regarding the scope of 'Computer software' for the purposes of exemption under S.No. 173 of notification No. 11/97-Cus. dated 1.3.97. References have also been received from the field formations whether the benefit of exemption is applicable....
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....9; in general and is to be interpreted strictly on its own terms. 4. Having regard to the discussion above, it is clarified that for the purposes of the exemption under S.No. 173 of notification No. 11/97-Cus. dated 1.3.97, 'computer software' is to be taken to mean any representation of instructions, data, sound or image including source code and object code. recorded in a machine readab....