Customs duty concession for imported computer equipment and software subject to temporary import, export bond and bank guarantee. Exempts imported computer equipment and accompanying systems software (excluding floppy diskettes) from customs duty in excess of a 20 per cent ad valorem basic rate and from additional duty where software cif value exceeds Rs. 3 lakhs, provided the goods are temporarily imported for export under the Government's software export policy, supported by a Department of Electronics certificate, a bond to export within one year, a bank guarantee equal to 25 per cent of value, prohibition of drawback, and affirmation that no copies remain in India.