Additional duty on import of specified goods by software developing units for use in processing of data entry and conversion, data processing, data analysis and control and data management for export, not to be levied upto 17-2-1997

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....r use in processing of data entry and conversion, data processing, data analysis and control and data management for export, not to be levied upto 17-2-1997 Notification No. 98/98-Cus. (N.T.), dated 21-12-1998 Whereas, it appears that goods specified in Notification Nos. 13/81-Customs, dated the 9th February, 1981, 138/91-Customs, dated the 22nd October, 1991 and 140/91-Customs, dated the 21st O....

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....ment were not specifically covered under the said notifications and, the show cause notices have been issued to above such units for recovery of duty on the said goods for such activities not covered under the said notifications; 4. And whereas, said Notification Nos. 13/81-Customs, dated the 9th February, 1981, 138/91-Customs, dated the 22nd October, 1991 and 140/91-Customs, dated the 22nd Octob....

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....s, by the software developing units engaged in the activities of data entry and conversion, data processing, data analysis and control or data management for export out of India, although not used for specific purpose of development of software but were used for the processing of data entry and conversion, data processing, data analysis and control or data management for export out of India and as....

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....nversion, data processing, data analysis and control or data management. 7. Now, therefore, in exercise of the powers conferred by section 28A of the Customs Act, 1962 (52 of 1962), the Central Government, hereby directs that the duty of customs payable under First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and additional duty, if any, payable under section 3 of the said Customs Tariff....