Circular No. 86/98-Customs
dated 17/11/1998
F.No. 305/210/97- FTT
Government of India
Ministry of India
Department of Finance
Central Board of Excise & Customs, New Delhi
Subject: Clarification regarding DTA sale of software through data communication/ tele-communication links – Regarding EPZ units.
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.
