Export of software – clarification issued
As per Notification No. 153/93 – cus read with Notification No. 52/2003, STP units are allowed import of certain goods for use in export of software. Now what does software really mean?
Board clarifies that for the purpose of the notification, software 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.
Good clarification, but the absence of a proof reader in the Board is again so badly visible.
Para 2 of the Board Circular states, “This matter has been examined. Goods are imported under notification no. 153/93-Cus dated 13.08.2003” Notification No. 153/93 was issued on 13.8.1993, not in 2003. Only a spelling mistake, but goes to prove that in the Board the only person who reads the circulars or notifications is the author – beyond him, others just sign. As this column had suggested many times, Board badly needs a few proof readers. Can the government afford it?
CIRCULAR NO. , Dated: January 3, 2007