Exemption to Scientific Instruments etc. - Amendments to Notification Nos. 70/81-Cus. and 229/88-Cus. - 276/90

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<h1>Customs Duty Exemption Updated: 'Computer-Software' Added to Exempt Items List in Notifications 70/81-Cus. & 229/88-Cus.</h1> The Central Government has amended Notification Nos. 70/81-Cus. and 229/88-Cus. under the Customs Act, 1962, to include 'computer-software' in the list of items exempted from customs duties. For Notification No. 70/81-Cus., dated March 26, 1981, the amendment adds 'computer-software' after 'spare parts.' Similarly, for Notification No. 229/88-Cus., dated August 1, 1988, the term 'computer-software' is inserted after 'equipments' in the opening portion and conditions (c) and (d). These changes are made in the public interest to update the scope of exemptions for scientific instruments and related items.

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