Imports for use in export goods - Notification No. 13/84-Cus. - Amended - 88/96 - Customs -Tariff

Imports for use in export goods - Notification No. 13/84-Cus. - Amended Notification No. 88/96-Cus. Dated 19-11-1996 In exercise of powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 13/81-Cus., the dated 9th February, 1981, namely :- In the said notification, for the portion beginning with the words and figures "Notwithstanding anything contained in paragraph 1, in the case of units engaged in the development of software" and ending with brackets, letter and words "(b) the procedure specified by the Commissioner of Customs is followed", the following shall be substituted, namely :- "Notwithstanding anything contained in paragraph 1, in the case of a unit engaged in the development of computer software, data entry and conversion, data processing, data analysis and control or data management, the exemption contained therein shall also apply to goods imported by such unit for any or all of the said purposes for export and for providing consultancy services for any or all of the such activities on site abroad. Provided that - "(a) the conditions stipulated in this notification are complied with by the said unit; and (b) the procedure specified by the Commissioner of Customs is followed."