Prescribes a basic duty of 30% and nil additional duty on computer equipments, system software, start-up spares subject to certain conditions

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..... ns Notification No. 118/90-Cus. Dated 20-3-1990 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, the accompanying software of such computer equipments falling under h .....

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..... at the said goods are imported under the Policy on Computer Software Export, Software Development and Training announced by the Government of India in the Department of Electronics in 1986 and the grant of the above exemption is recommended; (ii) the importer undertakes to fulfil an export obligation of 350% of the cif value of the said goods imported within the time stipulated by the said Depar .....

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