Clarification of term ‘Software’ for the purpose of eligibility of notification no. 153/93-Cus dated 13.08.1993 as amended-reg

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..... y of Finance Department of Revenue Central Board of Excise & Customs Directorate General of Export Promotion 3rd January, 2007 Sub: Clarification of term 'Software' for the purpose of eligibility of notification no. 153/93-Cus dated 13.08.1993 as amended-reg. CBEC has received reference from the Ministry of Communication and Information Technology regarding the scope of the term "export of .....

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..... ion 52/2003-Cus dated 31.03.2003. 3.In view of the above, it is clarified that the term "export of software" used in notification no. 153/93-Cus includes all the activities of manufacture or development of software, data entry and conversion, data processing, data analysis and control data management or call center services for export as permitted under notification no. 52/2003-Cus dated 31.03.2 .....

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