Clarification of term ‘Software’ for the purpose of eligibility of notification no. 153/93-Cus dated 13.08.1993 as amended-reg

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.... EHTP)/305/2006 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Directorate General of Export Promotion  3^rd January, 2007 Sub: Clarification of term 'Software' for the purpose of eligibility of notification no. 153/93-Cus dated 13.08.1993 as amended-reg. CBEC has received reference from the Ministry of Communicatio....

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....93 needs to be construed in line with the activities permitted under notification 52/2003-Cus dated 31.03.2003. 3.In view of the above, it is clarified that the term "export of software" used in notification no. 153/93-Cus includes all the activities of manufacture or development of software, data entry and conversion, data processing, data analysis and control data management or call center se....