Procedure regarding duty-free import of goods by Units of Software Export Technology Parks under 100% Export Oriented Scheme - Customs - F. No. 305/7/92-FTT

Procedure regarding duty-free import of goods by Units of Software Export Technology Parks under 100% Export Oriented Scheme F. No. 305/7/92-FTT Dated 19-6-1992 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Procedure regarding duty-free import of goods by Units of Software Export Technology Parks under 100% Export Oriented Scheme. Reference to Board's letter F.No. 305/45/85-FTT dated 3rd March, 1986 under which the procedure regarding duty free import of goods was prescribed, to enable Software Units in the STPs Complexes under 100% EOU Scheme so avail the benefit of exemption under Notification No. 13-Cus/81 dated 9-2-1981. As you are aware, the Government have issued Notification Nos. 138-141 dated 22-10-1991, exempting specified goods imported by Software Development Units in STP Complexes under 100% EOU Scheme subject to the conditions stipulated in the notifications. In this connection, your attention is further invited to the condition vide para 8 of Notification Nos. 138-Cus/91 140-Cus/91 dated 22-10-1991. Accordingly to the said condition, the procedure to be followed by such Units for availing the exemption under Notification Nos. 138-141 dated 22-10-1991 will have to be prescribed by the concerned Collectors of Customs. Accordingly, you are requested to kindly take necessary action to prescribe the said procedure and furnish a copy thereof to this Ministry for information.