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Exemption to recorded magnetic tapes imported for use in computers [Heading No. 85.24]
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.... Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts recorded magnetic tapes falling under the Heading No. 85.24 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India by the University Grants Commission for use in computers, from, - (i) the whole of the duty of customs l....