Software - Specified goods imported for purpose of development of software for export - Amendment to Notification No. 138/91-Cus. - 89/96 - Customs -Tariff
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Customs exemption for software and data-service imports expanded to cover development, processing and on-site consultancy, subject to conditions. The amendment exempts goods imported for development of software and for data entry, conversion, processing, analysis, control and management used by software development units in the Software Technology Park Complex for export, subject to conditions including use under customs bond and compliance with export and procedural requirements.
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.
Customs exemption for software and data-service imports expanded to cover development, processing and on-site consultancy, subject to conditions.
The amendment exempts goods imported for development of software and for data entry, conversion, processing, analysis, control and management used by software development units in the Software Technology Park Complex for export, subject to conditions including use under customs bond and compliance with export and procedural requirements.
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