This Notification amends Notfi Nos. 138/91-Cus, dt.22nd Oct, 1991, 140/91-Cus, dt.22nd Oct, 1991, 95/93-Cus, dt.2nd Mar, 1993, 96/93-Cus, dt.2nd Mar, 1993, 153/93-Cus, dt.13th Aug, 1993, 126/94-Cus, dt.3rd Jun,1994, 133/94-Cus, dt.2nd Jun1994, 196/94-Cus, dt.8th Dec,1994 & 53/97-Cus, dt.3rd Jun 1997
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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.