Circular No. 86dated 17^th 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.