Exemption to computer equipments falling under Heading No. 84.71 and accompanying software of such equipments falling under Heading No. 85.25

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....ion No. 294/90-Cus. Dated 17-12-1990 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts computer equipments, falling under heading No. 84.71, and the accompanying software of such computer equipments, falling under heading No. 85.24....

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....t - (a) the importer is a recognised training institute of the Department of Electronics; (b) the said goods are imported by the importer under the policy on computer software export, software development and training announced by the Government of India in 1986, for imparting training in terms of the said policy; and (c) the said institute is not engaged in any commercial activity, and recomme....