Customs duty exemption for printed source code: imported software on paper exempted from customs and additional duty. Printed source code imported as printed matter classified under books and printing products is exempted from the whole of the basic customs duty specified in the First Schedule and from the whole of the additional customs duty leviable under the Customs Tariff Act, by executive notification invoking statutory power to grant exemptions in the public interest.
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.
Customs duty exemption for printed source code: imported software on paper exempted from customs and additional duty.
Printed source code imported as printed matter classified under books and printing products is exempted from the whole of the basic customs duty specified in the First Schedule and from the whole of the additional customs duty leviable under the Customs Tariff Act, by executive notification invoking statutory power to grant exemptions in the public interest.
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