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<h1>Government Exempts Source Code Software Printed on Paper from Customs Duties under Customs Act, 1962</h1> Notification No. 95/92-Cus, dated March 1, 1992, issued by the Central Government under the Customs Act, 1962, exempts software in source code form, printed on paper and classified under Chapter 49 of the Customs Tariff Act, 1975, from customs duties. This exemption includes both the full customs duty specified in the First Schedule and the additional duty under section 3 of the Customs Tariff Act. The exemption is deemed necessary in the public interest and applies to such imports into India.