Customs exemption for computer equipment and software permits reduced duty for recognised training institutes subject to conditions. Exemption grants computer equipment (Heading 84.71) and accompanying software exemption from customs duty in excess of an amount calculated at 25 percent ad valorem and from the additional duty under section 3, when imported by a recognised Department of Electronics training institute. Importers must produce a Joint Director's certificate confirming recognition, policy-based training import status and non commercial activity, and must undertake not to sell the goods without prior Collector permission and to use them only for training under the 1986 policy.