| Date: |
31-07-1998
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| Notification No: |
Customs Circular No 54/1998
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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: |
Clarification regarding DTA sale of software through data communication/ tele-communication links
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Clarification regarding DTA sale of software through data communication/
tele-communication links
Circular No. 54 dated 31st
July 1998
I am directed to say that Board's Notification No.
138/91-Cus. and 140/ 91-Cus. initially allowed DTA sale of software only in
physical form and sales through data communication/ telecommunication lines was
not permitted. These notifications have since been amended by the notification
No. 33/97-Cus. dated 1.4.97 allowing DTA sale through data communication link or
telecommunication links.
2. Incidentally, the
notification No. 53/97-Cus. governing the stand alone 100% EOUs does not contain
any provision restricting or allowing sale of software through telecommunication
link. Now, some units working under 100% EOUs scheme have requested for sale of
their software through telephone links under notification No. 53/ 97-Cus., dated
3. 6. 97.
3. The Board has
examined the issue and it is clarified that EOUs working under Notification No.
53/ 97-Cus may sell their software through data communication link or
telecommunication link subject to the condition that the Director of STP would
certify the valuation.
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