Packaged software exempt from MRP-based duty when retail price declaration not required; importer must declare consideration and be registered. Packaged or canned off-the-shelf software is exempted from the portion of MRP-based additional duty that corresponds to the consideration for transfer of the right to use the software when no retail sale price declaration is required under the Legal Metrology Act, 2009 or other law. The exemption requires the importer to declare the consideration to the Deputy or Assistant Commissioner of Customs and to be registered under section 69 of the Finance Act read with rule 4 of the Service Tax Rules.