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of <h1>Customs Act Amendment Extends Exemptions for Software and Data Units Importing Goods for Export Purposes</h1> The Central Government, under the Customs Act, 1962, has amended Notification No. 13/81-Cus. to extend exemptions to units involved in computer software development, data entry, conversion, processing, analysis, control, or management. These exemptions apply to goods imported for export purposes and consultancy services abroad. The amendment specifies that such units must comply with the conditions outlined in the notification and follow the procedures specified by the Commissioner of Customs. The changes aim to support public interest by facilitating the import of goods necessary for software and data-related export activities.
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