TaxTMI 
TaxTMI 
Specified goods imported for manufacture and development of electronics hardware, or electronics hardware and software in an integrated manner in the Electronics Hardware Technology Park Complex
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....est so to do, hereby exempts goods specified in the Table below (hereinafter referred to as the 'goods') when imported into India for purposes of manufacture and development of electronics hardware, or electronics hardware and software in an integrated manner, by units in the Electronics Hardware Technology Park Complex under the 100 per cent ex­port-oriented scheme, approved in this behalf by the Iner-Ministerial Standing Committee (hereinafter referred to as the 'Committee') appointed by notifica­tion of the Government of India in the Department of Industrial Development S. O. No. 117(E) dated the 22nd February, 1993 (as amended) from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff ....
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.... or software for export; (b) not to move the goods from the unit without the approval of the Assistant Collector of Customs; (c) to export out of India all electronics hardware or software manufactured in the unit; (6) The importer shall produce a certificate to the Assistant Collector of Customs from the designated officer to the effect that the goods imported are to be installed or used in the unit and that the import of such goods has been authorised by the Committee; (7) On the expiry of the period referred to in the condition (3), the importer shall pay the following duties, namely :- (a) customs duty on capital goods, material handling equipment, office equipment, captive power plant, or as the case may be, captive gene....
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....d on the excess quantity; (10) The procedure, as may be prescribed by the Collector of Customs, is followed by such unit; (11) The Collector of Customs may, subject to the conditions and limita­tions stipulated in the Export & Import Policy, and the procedure as amended from time to time, permit the goods imported into India for the purposes afore­said or the electronics hardware manufactured to be taken temporarily outside the unit without payment of duty, for repairs or display, as the case may be, and the importer shall be bound to comply with such conditions and limitations; (12) The Assistant Collector of Customs may allow the supply or transfer of goods imported by a unit or electronics hardware or software manufactur....
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....nit during the preceding year or such percentage in excess thereof as the Central Government may, in each individual case allow having regard to the recommendations made to it in this behalf by the Committee for the purpose of supply of such spares and consumables with the export articles for after-sale service, subject to the condition that such supply is specifically stipulated in the relevant export contract and the Assistant Collector of Cus­toms is satisfied that the value of such spares and consumables have been included for arriving at the value addition as required under the said Export and Import Policy: Provided that sale of software within India shall not be allowed through data communication link or telecommunication link....