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It has been brought to the notice of the Board that units engaged in development of software for exports have at times to take out imported Laptop computers and Video Projection System (VPS) outside the unit / Park/ EPZ for working on the software by the engineers employed with them. It has been reported that the present restrictions do not enable them to make full use of the potential for developing software. The matter has been examined in the Board.
2. As you are aware notification Nos. 95/93-Cus and 96/93-Cus both dated 2.3.1993, 138/ 91-Cus & 140/91-Cus both dated 20.10.1991 and notification No. 133/ 94-Cus dated 22.6.1994 regulate the imports of such units. condition No. 6(ii) of notification No. 133/94-Cus, No. 10 of notification No. 138 & 140 of 1991 and condition No. 11 of notification No. 95 & 96 of 1993-Cus. permits the importer to take out the imported goods from the units with the approval of the Commissioner/ Assistant Commissioner of Customs temporarily for repairs or display as the case may be. Having regard to these provisions and the fact that Software Unit/ Hardware Units have to be provided freedom to use Laptop computers to their maximum advantage, it has been decided by the Board that the duty free Laptop computers and V.P.S. imported by such units may be allowed to be taken outside the bonded area for working upon by the employee engineers subject to the following conditions;
(ii) The concerned units would maintain a record of the letters of authorisation issued in terms (i) above and the taking out and bringing in of the laptop computer/ V.P.S. in the unit. This record shall be available for inspection at any point of time by the jurisdictional Assistant Commissioner of Customs and Central Excise.
(iii) The facility of removal of Laptop computer and V.P.S. will be available only for taking it outside temporarily and these will be available only for taking it outside temporarily and these will have to be brought back to the unit and duly accounted for.
(iv) A general permission by the Assistant Commissioner of Customs, wherever requested may be given for a period of 6 months at a time of temporarily take out and bring in Laptop computer and V.P.S. or specified description by specified employee engineer during that period.