Customs duty timing on computer equipment linked to duty payment; application software importation treated under amended notification. Amendments tie timing references in Notification No. 116/90-Cus to the date of payment of duty on the computer equipments imported under the notification, substituting specific phrases for generic one year and six month periods and simplifying an internal cross reference. The Table is expanded to add an Application software entry (other than on floppy diskettes) subject to a cif value threshold, and an Explanation is inserted defining Application software as software imported subsequent to the import date of computer equipments along with accompanying software under the notification.
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Provisions expressly mentioned in the judgment/order text.
Customs duty timing on computer equipment linked to duty payment; application software importation treated under amended notification.
Amendments tie timing references in Notification No. 116/90-Cus to the date of payment of duty on the computer equipments imported under the notification, substituting specific phrases for generic one year and six month periods and simplifying an internal cross reference. The Table is expanded to add an Application software entry (other than on floppy diskettes) subject to a cif value threshold, and an Explanation is inserted defining Application software as software imported subsequent to the import date of computer equipments along with accompanying software under the notification.
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