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<h1>India Imposes Additional Duty on Imported Computers Under Customs Tariff Act, 1975; Excludes Separately Imported Accessories</h1> The Central Government of India, under the Customs Tariff Act, 1975, has issued Notification No. 75/2004-Customs, dated 26th July 2004, imposing an additional duty on imported computers classified under heading 8471. This duty is determined according to the Computers (Additional Duty) Rules, 2004. The term 'computer' for this notification includes a central processing unit (CPU) imported separately or as a set with a monitor, mouse, and keyboard, but excludes separately imported input/output devices or accessories such as monitors, keyboards, mice, modems, UPS systems, or web cameras.