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of <h1>No Additional Duty on Imported Goods for Software Units Before Feb 17, 1997, Says Government Notification</h1> The notification states that additional customs duty on certain imported goods used by software development units for data-related activities and export was not to be levied until February 17, 1997. Initially, the goods were imported duty-free under specific notifications for software development and consultancy services. However, these activities were later expanded to include data entry, processing, analysis, and management. The Central Government recognized that these goods fulfilled export conditions and decided not to levy customs duty for imports before the specified date, aligning with the prevalent practice under the Customs Act and Customs Tariff Act.
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