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of <h1>India Exempts Specific Computer Equipment and Software from Customs Duties for Recognized Training Institutes under Customs Act, 1962</h1> The Central Government of India, under the Customs Act, 1962, exempts certain computer equipment and accompanying software from customs duties when imported by recognized training institutes of the Department of Electronics. This exemption applies to equipment under Heading No. 84.71 and software under Heading No. 85.24 of the Customs Tariff Act, 1975. The exemption includes a reduction of customs duty to 25% ad valorem and a waiver of additional duties, provided the importer is a recognized training institute, uses the goods for training as per the 1986 policy, and refrains from commercial activities or unauthorized sale.
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