| Date: |
17-11-1998
|
| Notification No: |
Customs Circular No 86/1998
|
| Issuing Authority: |
Indian Customs
|
| Type: |
Circular
|
| File No: |
|
| Subject: |
Clarification regarding DTA sale of software through data communication/ tele-communication links
|
|
Clarification regarding DTA sale of software through data communication/
tele-communication links
Circular No. 86dated 17th
November 1998
I am directed to refer to Board's Circular No.
54/98-Cus., dated 21. 7. 98 issued from F. No. 305/210/ 97-FTT on the subject
mentioned above clarifying that 100% EOUs working under Notification No.
53/73-Cus. dated 3. 6. 97 can sell their software through data communication
link or tele-communication link, as there is no such restriction on sale of
software to DTA through telelink. The situation under Notification No.
133/94-Cus., dated 22. 6. 1994 governing units in the EPZ/ FTZ in analogous to
the Notification No. 53/97-Cus., and does not prohibit sale of software into DTA
through data communication or tele- communication link.
2.
In view of position explained above, it had been decided that
facility of sale of computer software through data communication/
tele-communication links into DTA may be extended to the exporting units working
under EPZ/ FTZ scheme also subject to the condition that the Director of STP
would certify the valuation.
|
|
|