Exemption for packaged software: customs relief applies to value attributable to right to use, preventing double taxation. Packaged software attracts excise/CVD except for the portion of value attributable to transfer of the right to use for commercial exploitation, which is taxable under IT Software Service and therefore exempted from excise/CVD to avoid double taxation; the notification's inclusive list of rights is to be read disjunctively and declared splits between media value and right-to-use value are acceptable unless made to evade duty.