[TO BE PUBLISHED
IN THE GAZETTE OF INDIA, EXTRAORDINARY, PARTII, SECTION-3, SUB-SECTION (ii)]
Government of
India
Ministry of
Finance
(Department of
Revenue)
Notification No.
80/2009-CUSTOMS
New Delhi, the
7th July, 2009
G.S.R. (E).-In exercise of the powers conferred by
sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the
Central Government, on being satisfied that it is necessary in the public
interest so to do, hereby exempts packaged software or canned software, falling
under Chapter 85 of the First Schedule of the Customs Tariff Act, 1975 (51 of
1975), from so much of the additional duty leviable thereon under sub-section
(1) of section 3 of the said Customs Tariff Act, as is equivalent to the duty
payable on the portion of the value of such goods determined under section 14
of the said Customs Act, or the rules made there under, read with sub-section
(2) of section 3 of the said Customs Tariff Act, which represents the
consideration paid or payable for transfer of the right to use such goods:
Provided that the
transfer of the right to use shall be for commercial exploitation including the
right to reproduce, distribute and sell such software and right to use the
software components for the creation of and inclusion in other information
technology software products:
Provided further that
the importer shall make a declaration to the Assistant Commissioner of Customs
or the Deputy Commissioner of Customs, as the case may be, in respect of such
transfer of the right to use for commercial exploitation:
Provided also that the
importer shall be registered under section 69 of the Finance Act, 1994 read
with rule 4 of the Service Tax Rules, 1994.
Explanation.
- For the purposes of this exemption, “packaged software or canned software”
means software developed to meet the needs of variety of users, and which is
intended for sale or capable of being sold off the shelf.
[F. No. 334/13/2009 -TRU]
(Prashant Kumar)
Under Secretary
to the Government of India
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