Archive: 10 February 1998

Duty Exemption to Software for Data Processing Machines Only – software for Telecom, Medical, etc. Applications Not Eligible

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 to software used in telecom equipment or