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<h1>Packaged Software Exempt from Extra Duty if No Retail Price Needed, Under Customs Tariff Act Chapter 85.</h1> The notification exempts packaged or canned software from the additional duty under the Customs Tariff Act, 1975, when the retail sale price declaration is not required under the Legal Metrology Act, 2009. This exemption applies to software falling under Chapter 85 of the Customs Tariff Act. Importers must declare the consideration paid for the right to use such software to the Deputy or Assistant Commissioner of Customs. Additionally, importers must be registered under the Finance Act, 1994, and comply with the Service Tax Rules, 1994. The notification was later superseded by Notification No. 11/2016.