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Sharing of Diesel Generating Sets/ Captive Power Plants, Central
Air-Conditioning Equipments, Networking Equipments etc. of a STP unit by other
units of the same owner under Software Technology Park Scheme � Reg.
Circular No. 53 dated
12th October 2001
I am directed to invite your attention to the
above-mentioned subject and to say that a request has been received from the
trade for allowing the units operating under STP scheme to share certain
systems, such as, Diesel Generating Sets/ Captive Power Plants, Central
Air-conditioning Equipments and Networking Equipments etc. with other units for
the purpose of development of software and export thereof on the ground that
this would reduce the transaction cost of different STP units owned by the same
owner.
2. The matter has
been considered by the Board. It has been decided that the items viz. diesel
generating sets/ captive power plants, central air-conditioning equipments,
uninterrupted power supply system, networking equipments, data transfer protocol
equipments, EPABX, Fax, photocopier equipments and security system
imported/procured by a unit under STP scheme may be allowed to be utilised by
other STP units belonging to the same owner. This facility is, in fact, limited
to STP units owned by the same owner and are located in the same compound or
nearby/ adjacent premises. Further, the equipments/ systems etc. would not be
allowed to be taken out of the bonded premises of the unit, which has imported
or procured the same duty free for the purpose of export. In order to implement
this, notification Nos. 138/91-Cus, dated 22nd October 1991,
140/91-Cus, dated 22nd October 1991 and 1/95-CE dated 4th
January 1995 have been suitably amended vide notification Nos. 106/2001-Cus
& 49/2001-CE both dated 10-10-2001 (a copy each of the notification is
enclosed).
3. Under the STP
scheme, the Letter of Permission is issued unit-wise; therefore, the export
obligation and NFEP in respect of the said goods shall be discharged by the
unit, which has imported/ procured the goods duty free. For availing of the
facility, the unit desiring to allow utilisation of its goods by other STP units
as specified in the notification for the purpose, may approach the
jurisdictional Commissioner of Central Excise or Customs, as the case may be,
with an application. The Commissioner of Customs and Central Excise may after
suitable verification of facts, give the necessary permission to the unit.
4. The items viz.
Networking Equipments, Data Transfer Protocol Equipments and Central
Air-Conditioning Equipments, though do not find any specific mention in
notification Nos.138/91-Cus, dated 22nd October, 1991, 140/91-Cus,
dated 22nd October, 1991 and 1/95-CE dated 4th January,
1995 governing duty free import/procurement of goods by units under STP scheme
are nevertheless allowed to be imported or procured without payment of duty as
capital goods. However, for the purpose of clarity, notification Nos.138/91-Cus,
dated 22nd October, 1991, 140/91-Cus, dated 22nd October,
1991 and 1/95-CE dated 4th January, 1995 have been amended so as to
mention these items specifically in the eligible list of items allowed to be
imported/procured duty free under the notifications ibid.
5. Wide publicity
may be given by issue of a Public Notice in this regard. Difficulties, if any,
faced in the implementation of the above instructions, may be brought to the
notice of the Board at an early date.
Kindly acknowledge receipt of this Circular.
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