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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Customs exemption for infrastructure service providers permits clearance on duty for depreciated value subject to conditions and certification.</h1> Imported goods for installation and use by an Infrastructure Service Provider in Software Technology Park premises require a Director's certificate and authorisation; goods must be used only for export of software by STP units. The ISP must execute a customs bond to install, retain and use the goods for export, not remove them without approval, pay duty on demand for non compliant goods, and follow customs procedures. Customs may permit re export or allow clearance on payment of duty calculated on depreciated value under a prescribed straight line quarterly schedule, with depreciation computed from commencement of operations or installation as certified by the Director.

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