Information technology software - Amendment to Notification No. 23/98-Cus. - 46/98 - Customs -Tariff

Information technology software - Amendment to Notification No. 23/98-Cus. Notification No. 46/98-Cus. Dated 16-7-1998 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 23/98-Customs, dated the 2nd June, 1998, namely :- In the said notification, in the Table, - (i) for S. No. 206 and entries relating thereto, the following shall be substituted, namely, - (1) (2) (3) (4) (5) (6) "206. 49 or 85.24 The following goods, namely :- (i) Information Technology software, and Nil - -"; (ii) Document of title conveying the right to use Information Technology software. Explanation. - `Information Technology software' means any representation of instructions, data, sound or image including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine. (ii) S. No. 207 and the entries relating thereto shall be omitted.