Customs exemption scope expanded to include call centre services and permit duty-free destruction of capital goods in specified circumstances. The Notification amends several Customs exemption notifications to consolidate references to software and related operations under the phrase 'the said activities' expressly including call centre services; it updates multiple conditions and table entries to reflect that terminology, permits telematic infrastructure imported by an importer to be used by other units engaged in the said activities for export, and revises lists of permitted capital goods, office equipment and auxiliary systems eligible under the exemptions.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption scope expanded to include call centre services and permit duty-free destruction of capital goods in specified circumstances.
The Notification amends several Customs exemption notifications to consolidate references to software and related operations under the phrase "the said activities" expressly including call centre services; it updates multiple conditions and table entries to reflect that terminology, permits telematic infrastructure imported by an importer to be used by other units engaged in the said activities for export, and revises lists of permitted capital goods, office equipment and auxiliary systems eligible under the exemptions.
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