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    <title>Exempt packaged &amp; canned soft ware from customs duties.</title>
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    <description>Exempts packaged software or canned software under Chapter 85 from the additional duty under section 3 of the Customs Tariff Act to the extent equivalent to duty on the portion of value representing consideration for transfer of the right to use such goods; importer must declare the consideration to the Deputy or Assistant Commissioner of Customs and be registered under section 69 of the Finance Act read with rule 4 of the Service Tax Rules. &quot;Packaged software or canned software&quot; means software for a variety of users intended for sale off the shelf.</description>
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