CIR NO. 86/1998-CUS Dated 17-11-1998
- Document type
- Circular
- Reference no.
- D
- Dated
EPZ Units Software transfer in DTA through data communication permitted.
Sub: Clarification regarding DTA sale of software through data communication/tele-communication links - Regarding EPZ units.
I am directed to refer to Board's Circular No.54/98-Cus., dated 21.7.98 issued form F.No.305/210/97-FTT on the subject mentioned above clarifying that 100% EOUs working under Notification No.53/97-Cus. dated 3.6.97 can sell their software through data communication link or tele-communication link as there is no such restriction on sale of software to DTA through telelink. The situation under Notification No.133/94-Cus., dated 22.6.1994 governing units in the EPZ/FTZ is analogous to the Notification No.53/97-Cus. and does not prohibit sale of software into DTA through communication or tele-communication link.
2. In view of position explained above, it had been decided that facility of sale of computer software through data communication/tele-communication links into DTA may be extended to the exporting units working under EPZ/FTZ scheme also subject to the condition that the Director of STP would certify the Valuation.
Sd/-
(O.P.Khanduja)
Sr.Technical Officer (FTT)
F.No.305/210/97-FTT