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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Application Software import cap limits customs duty to a specified ad valorem rate, easing tariff burden on software imports.</h1> Exemption under section 25(1) of the Customs Act caps customs duty on imported Application Software within Chapter 49 or heading 85.24 to the amount computed at a 20% ad valorem rate; 'Application Software' means programs developed to solve specific problems and excludes programs concerned with the basic internal operations of the computer.

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