| Date: |
18-04-1995
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| Notification No: |
Customs Circular No 37/1995
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Imports by 100% Export Oriented Unit Software Technology Park units for training purpose
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Imports by 100% Export Oriented Unit Software Technology Park units for
training purpose
Circular No. 37 dated 18th
April 1995
I am directed to
say that the Board is in receipt of a reference from the Department of
Electronics that a Software Technology Park (STP) Unit has not been permitted to
import certain equipment's meant for utilisation within the unit for training of
professionals. In this regard, the Board's attention has been drawn to the
Ministry of Commerce Notification No. 33/ (RE)/ 92-97, dated 22.3.1994 which
vide para 2.12 allows the use of computer system within the STP units for
training purpose subject to the condition that no computer terminal will be
installed outside the STP unit for this purpose.
2. The
matter has been examined be the Board. There is no doubt that as a policy any
STP unit is permitted to utilise the imported equipment's for purpose of
training within the unit itself. However, it is to be appreciated that such STP
units are set up with the primary intention of exports and training.
Accordingly, if such units set up for export purpose use the equipment also for
training there can be no objection. It is clear that in such cases the declared
intention at the time of import would be to fulfil the export obligation under
the STP scheme and if this is so the customs may have no objection for import of
the equipments under the respective notification.
3. In
view of the aforesaid facts, I am directed to clarify that imports by STP Units
should be permitted by the Customs authorities in terms of the relevant customs
notification and if later the equipments are used for training purpose also we
may have no objection.
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