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of <h1>Packaged Software Exemption from Additional Customs Duty under Section 3(1) of Customs Tariff Act 1975 for Public Interest</h1> The notification exempts packaged or canned software from additional customs duty under section 3(1) of the Customs Tariff Act, 1975. This exemption is granted by the Central Government in the public interest and applies to software classified under Chapter 85. The exemption covers the duty equivalent to the value of the software's right to use for commercial purposes, including reproduction, distribution, and sale. Importers must declare the transfer of usage rights to customs authorities and be registered under the Finance Act, 1994. The exemption is defined for software intended for sale to a variety of users.
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