Computer software - Amendment to Notification No. 11/97-Cus. - 03/98 - Customs -Tariff

Computer software - Amendment to Notification No. 11/97-Cus. Notification No. 3/98-Cus. Dated 11-2-1998 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 to 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 11/97-Customs, dated the 1st March, 1997, namely :- In the said notification, in the Table, for S. No. 173 and entries relating thereto, the following shall be substituted, namely, - (1) (2) (3) (4) (5) (6) "173. 49 or 85.24 Computer software. Nil - -" Explanation . - `Computer soft- ware' 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 falling under heading No. 84.71, but does not include software required for operation of any machine performing a specific function other than data processing and incorporating or working in conjunction with an automatic data processing machine.