Software development for export - Amendment to Notification No. 138/91-Cus. - 192/94 - Customs -Tariff

Software development for export - Amendment to Notification No. 138/91-Cus. Notification No. 192/94-Cus. Dated 6-12-1994 In exercise of the 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 directs that each of the notifications of the Government of India, in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table hereto annexed, shall be further amended, in the manner specified in the corresponding entry in column (3) of the said Table, namely :- TABLE Sl. No. Notification number and date Amendments (1) (2) (3) 1. 138-Customs/91, dated the 22nd October, 1991. In the said notification in paragraph 1,- (i) for condition (11) and the entry relating thereto, the following shall be substituted, namely :- "(11) the Collector of Customs may, as per procedure specified by him, allow a unit to re-export the goods imported by it;" (ii) after condition (12) and the entry relating thereto, the following shall be inserted, namely :- "(13) the Assistant Collector of Customs may allow the supply/transfer of goods imported by a unit to another hundred per cent export oriented undertaking or to a unit in the Export Processing Zone/Free Trade Zone for the purpose of development of software for export as per procedure specified by him in this regard and necessary permission granted by the Chief Executive of the Software Technology Park; (14) the Collector of Customs may allow the infrastructural equipments, if any imported by the importer to be linked to a research or educational institute (other than an institute engaged in commercial activities) as may be approved by the said Committee for research, education or any such non-commercial purposes as per procedure specified by him in this regard and necessary permission granted by the Standing Committee." . 2. 140-Customs/91, dated the 22nd October, 1991. In the said notification in paragraph I, - (i) for condition (11) and the entry relating thereto, the following shall be substituted, namely :- "(11) the Collector of Customs may, as per procedure specified by him allow a unit to re-export the goods imported by it;" (ii) after condition (12) and the entry relating thereto, the following shall be inserted, namely :- "(13) the Assistant Collector of Customs may allow the supply/transfer of goods imported by a unit to another hundred per cent export oriented undertaking or to a unit in the Export Processing Zone/Free Trade Zone for the purpose of development of software for export as per procedure specified by him in this regard and necessary permission granted by the Chief Executive of the Software Technology Park.".