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3B. Notification No. 95/92 : This notification exempts software in source code from the whole of the duty of customs leviable under the First Schedule and also the Additional duty of customs..The Assistant Collector held that the goods imported are not software in source code. This view has been upheld by the Collector (Appeals). It is an admitted position that the goods imported are not software either in subject code or object code. The software had been imported in earlier consignments. The technical manuals in question only contain instructions to the user of the computer to enable to instal and use the software and not being software either in source code or object code, they are not entitled to the benefit of Notification No. 95/92.