Duty exemption on imports by software development units for data processing activities affirmed, retrospective non-levy applied to prior imports. The Central Government directs that the duty of customs under the First Schedule to the Customs Tariff Act and any additional duty under the Customs Tariff Act shall not be required to be paid on specified goods imported by software developing units when those goods were used for data entry and conversion, data processing, data analysis and control or data management in support of export or on-site consultancy, for the period up to the date when the relevant notifications were amended to include those activities.