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Enlarging scope of notification No. 13/81-Cus dated 9.2.1981 and No.
138/91-Cus dated 22.10.1991
Circular No. 62dated 11th
December 1996
Your attention is
invited to Notifications No. 13/81-Cus dated 9.2.1981 and 138/91-Cus dated
22.10.1991, which allows duty free import of capital goods, raw materials etc.
to software development units for exports. These units could be 100% EOUs or and
be situated in Software Technology Complex. Notification No. 88/96-Cus and
89/96-Cus both dated 19th Nov., 1996 have been issued to further amend
notification No. 13/91 respectively to include data entry, data conversion, data
processing, data analysis and control and data management to be eligible
activities in addition to the activity of software development for the purpose
of duty free import of capital goods, raw materials, consumable etc.
2. It
has been brought to the notice of the Board that some units, who have imported
capital goods, raw materials etc. under notification No. 13/ 81-Cus. or 138/
91-Cus. have not utilised the same for the Development of Software alone but
have inter alia used for the activities of data management prior to this
amendment 19/ 11/ 96. Thus there was violation of condition of Notification No.
13/ 81-Cus & 138/ 91-Cus. In such cases duty on capital goods, raw
materials, etc. becomes recoverable from the said units for imports prior to 19/
11/ 96.
3. You
are requested to inform the practice adopted for clearance of such goods through
your Commissionerate collect and send the names of such units the assessable
value of goods imported by them, duty involved, year wise, up to the date of
Notification so that an exemption notification under section 28A of Customs Act
62 can be issued.
4. Commissioner
of Central excise may kindly have the units under their charge surveyed and send
the information wherever the units have engaged in these activities prior to
issue of the notification. Kindly send the information urgently. If there is no
such unit a nil report may also be sent.
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