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Software in source code as printed matter on paper - Books & products of printing industry [Chapter 49] - 095/92 - Customs -TariffExtract Software in source code as printed matter on paper - Books products of printing industry [Chapter 49] Notification No. 95/92-Cus. Dated 1-3-1992 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 Software in Source Code as printed matter on paper, falling within Chapter 49 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from - (a) the whole of the duty of customs leviable thereon which is specified in the said First Schedule; and (b) the whole of the additional duty of customs leviable thereon under section 3 of the said Customs Tariff Act.
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