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 thereunder, 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