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of <h1>India Sets 30% Customs Duty on Computer Equipment, Exempts Additional Duty with Export Obligation Under Customs Tariff Act, 1975</h1> The notification prescribes a basic customs duty of 30% and exempts additional duty on computer equipment, system software, and start-up spares, subject to specific conditions. These items, classified under certain headings of the Customs Tariff Act, 1975, are exempted when imported into India, provided the importer presents a certificate from a designated official and commits to an export obligation of 350% of the CIF value. This obligation must be fulfilled within a specified timeframe, with a bond ensuring payment of the duty difference if conditions are unmet.
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