Circular No.54/1998-Customs date 31/7/1998Subject:- DTA sale of software through data communication/tele-communication links - clarification regarding
I am directed to say that Board's Notification No. 138/91-Cus. and 140/91-Cus. initially allowed DTA sale of software only in physical form and sales through data communication/telecommunication lines was not permitted. These notifications have since been amended by the notification No. 33/97-Cus., dated 1.4.97 allowing DTA sale through data communication link or telecommunication links.
2. Incidentally, the notification No. 53/97-Cus governing the stand alone 100% EOUs, does not contain any provision restricting or allowing, sale of software through telecommunication link. Now, some units working under 100% EOUs scheme have requested for sale of their software through telephone links under notification No. 53/97-Cus., dated 3.6.97.
3. The Board has examined the issue and it is clarified that EOUs working under Notification No. 53/97-Cus may sell their software through data communication link or telecommunication link 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
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