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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

        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.

(O.P. Khanduja)
Sr. Technical Officer (FTT)