Excise exemption for computer equipment permits duty-free supply to software exporters subject to certification and bond guarantees. Exemption grants full excise duty relief for computer equipments (84.71) and start-up spares (84.73) supplied to computer software exporters under Notification No. 260/90-Customs, provided the manufacturer, before clearance, produces a Department of Electronics certificate confirming export requirement and a licensing authority certificate confirming the exporter has executed a bond with a bank guarantee for the full excise duty; and the manufacturer complies with Central Excise Rules procedures in rules 156A and 156B as modified by rule 173N.
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.
Excise exemption for computer equipment permits duty-free supply to software exporters subject to certification and bond guarantees.
Exemption grants full excise duty relief for computer equipments (84.71) and start-up spares (84.73) supplied to computer software exporters under Notification No. 260/90-Customs, provided the manufacturer, before clearance, produces a Department of Electronics certificate confirming export requirement and a licensing authority certificate confirming the exporter has executed a bond with a bank guarantee for the full excise duty; and the manufacturer complies with Central Excise Rules procedures in rules 156A and 156B as modified by rule 173N.
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