There are various rate of duty charged on recording media.The nature of software also decide the applicable rate of duty.For example Information technology software are charged to 21.139% where as software comes along with the CNC machines is charged the same rate of duty as the machine itself.
Further in software category two more category like Customised software(which is designed for a specific client) and ``packed software or canned software``(a software which meets needs of variety user and which is intended for sale or capable of being sold,off the shelf.Both are charged different duty.
2D/3D computer graphics, video tapes of educational nature,children`video films,Gramophone records, Audio and video cassettes(blank),DVD , all are charged to 34.13071%.
But if these goods are gift then upto Rs 10,000/- no duty.Further if for personal use than these goods will be charged @ 17.34%.Other wise being of commercial nature they will be charged more duty as discussed above.
The good news that smart cards like SIM cards,Memory Cards,Proximity cards and tags are all charged NO DUTY.
