Circular No. 54/98 – Customs

dated 31/ 7/ 1998

F. No. 305 / 210/ 97- FTT

Government of India

Ministry of Finance

Department of Revenue

(Central Board of Excise & Customs), New Delhi

Subject :    DTA sale of software through data communication / tele – communication links – clarification regarding

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    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 notification 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.

Sd/-
(O.P. Khanduja)
Sr. Technical Officer (FTT)

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Category : Custom Duty (6634)
Type : Circulars (7512) Notifications/Circulars (30327)

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