Exempts of software from MRP based duty where which declaration of retail sale price is not required, under the provisions of The Legal Metrology Act, 2009

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 011 G.S.R. (E) .- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts packaged software or canned software, falling under Chapter 85 of the First Schedule to the Customs Tariff Act, 1975, (51 of 1975) on which it is not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be: Provided further that the importer is registered under section 69 of the Finance Act, 1994 (32 of 1994) read with rule 4 of the Service Tax Rules, 1994. Explanation .- For the purposes of this notification, packaged software or canned software means software developed to meet the need .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X