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Customs Circular No- 01/2007 dated 03.01.2007
Clarification of term ‘Software’ for the purpose of eligibility of notification
no. 153/93-Cus dated 13.08.1993 as amended-reg.
CBEC has received reference from the Ministry of Communication and Information
Technology regarding the scope of the term “export of software” in notification
no. 153/93-Cus dated 13.08.1993.
2. This matter has been examined. Goods are imported under notification no.
153/93-Cus dated 13.08.2003 to create telematic infrastructure facility for
Software Technology Park (STP). Units in STP operate under notification
52/2003-Cus dated 31.03.2003, which permits duty free import of specified goods
for setting up a STP unit for manufacture or development of software, data entry
and conversion, data processing, data analysis and control data management or
call center services for export. Keeping in view the scope of activities
permitted in a STP unit, the meaning of the term “export of software” mentioned
in notification no. 153/93-Cus dated 13.08.1993 needs to be construed in line
with the activities permitted under notification 52/2003-Cus dated 31.03.2003.
3. In view of the above, it is clarified that the term “export of software” used
in notification no. 153/93-Cus includes all the activities of manufacture or
development of software, data entry and conversion, data processing, data
analysis and control data management or call center services for export as
permitted under notification no. 52/2003-Cus dated 31.03.2003.
4. Wide publicity may please be given to the clarification by way of issuance of
Public Notice. Difficulties, if any, in implementation of this clarification,
may be brought to the notice of the Directorate General of Export Promotion, New
Delhi.
5. This circular is issued with the approval of CBEC.
6. Receipt of this circular may kindly be acknowledged.
(Pawan Kumar Jain)
Addl. Director General (EP)
F.No. DGEP/IMSC (STP & EHTP)/305/2006