Specified goods for Development of software for export. —exemptions
22-10-1991
Notification No. 140/91-Customs
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 goods specified in the Table below (hereinafter referred to as the goods) when imported into India or procured from a Public Warehouse or a Private Warehouse appointed or licensed, as the case may be, under section 57 or section 58 of the said Customs Act, or procured from international exhibitions held in India, for the purpose of development of software, data entry and conversion, data processing, data analysis and control data management or call centre services for export out of India ("hereinafter referred to as said activities") by a Software Development Unit under the Software Technology Parks, under the Hundred Per cent Export Oriented Scheme approved by the Inter-Ministerial Standing Committee for Hundred Per cent Export Oriented Units in the Electronics Hardware Technology Parks (EHTP) and Software Technology Parks (STP) (hereinafter referred to as the Standing Committee) appointed by the notification of the Government of India in the Ministry of Industry, Department of Industrial Development, No. S.0.11(E), dated the 22nd February, 1993 from the whole of duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty, if any, leviable thereon under section 3 of the second mentioned Act, subject to the following conditions, namely :-
(1) | the importer has been granted necessary licence for the import of goods for the said purposes; | ||
(2) | the importer carries out the said activities under customs bond and subject to such other conditions as may be specified by the Assistant Commissioner of Customs or Deputy Commissioner of Customs in this behalf; | ||
(3) | the importer exports out of India hundred per cent or such other percentage as may fixed by the Standing Committee, of software developed, data entry and conversion done, data processed, data analysed and controlled data management done or call centre services rendered wholly or partly from the goods for the period stipulated by the Standing Committee or such extended period as may be specified by the Standing Committee; | ||
(4) | the importer agrees - | ||
| (a) | to bring the goods into the unit and use them within the unit in connection with the said activities for export, using data communication link or in the form of physical export; | |
| (b) | not to move the goods from the unit without the approval of the Assistant Commissioner of Customs or Deputy Commissioner of Customs; | |
| (c) | to export out of India all software developed, data entry and conversion done, data processed, data analysed and controlled data management done or call services rendered in the unit; | |
(5) | the importer shall produce a certificate to the Assistant Commissioner of Customs from the concerned Chief Executive of the Software Technology Park Society set up by the Government of India, Department of Electronics, to the effect that the goods imported are to be installed or used in the unit and that the import of such goods have been authorised by the Standing Committee; | ||
(6) | without predjudice to any other provisions contained in this notification, the Assistant Commissioner of Customs or Deputy Commissi | ||
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