Telematic infrastructural equipments, when imported into India for being used for the export of software out of India under the Software Technology Parks Hundred Per cent Export Oriented Scheme - 153/1993 - Customs -Tariff

Telematic infrastructural equipments, when imported into India for being used for the export of software out of India under the Software Technology Parks Hundred Per cent Export Oriented Scheme. 13 th August, 1993 Notification No. 153/93-Customs 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 exempts the telematic infrastructural equipments (hereinafter referred to as the said goods) as specified in the Annexure to this Notification, when imported into India for being used for the export of software out of India under the Software Technology Parks Hundred Percent Export Oriented Scheme from the whole of the customs duty leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty if any leviable thereon 3 [ under sub-sections (1), (3) and (5) of section 3 ] of the second mentioned Act subject to the following conditions, namely:- 1 [(i) the importer (hereinafter referred to as the Infrastructure Service Provider or the ISP) shall produce a certificate to the Assistant Commissioner or the Deputy Commissioner of Customs from the concerned Director of the Software Technology Parks Society set up by the Government of India, Department of Electronics, to the effect that the said imported goods are to be installed or used in the premises of the ISP and that the importer of such goods has been authorised by the said Inter-Ministerial Standing Committee for Hundred Percent Export Oriented Units in the Electronics Hardware Technology Parks (EHTP) and Software Technology Parks (STP) appointed by the notification of the Government of India in the Ministry of Industry, Department of Industrial Development No. S.O. 117(E), dated the 22nd February, 1993; (ii) the goods shall only be used for the purpose of export of software by the STP Units located in the premises of the ISP; (iii) the ISP executes a bond before the Assistant Commissioner or the Deputy Commissioner of Customs binding himself to,- (a) install the said goods in his premises and use them in connection with the export of software by the STP Units located in the premises; (b) not to remove the said goods from the premises without the approval of Assistant Commissioner or Deputy Commissioner of Customs; (c) pay on demand, an amount equal to the duty leviable on the said goods as are not proved to the satisfaction of the Assistant Commissioner or Deputy Commissioner of Customs to have been used for the purposes for which the said goods were imported; and (d) follow the procedure as may be prescribed by the Assistant Commissioner or Deputy Commissioner of Customs for the receipt, storage, use and removal of the goods; (iv) subject to the permission being granted by the Director of the Software Technology Park, the Assistant Commissioner or Deputy Commissioner of Customs, may allow an ISP to re-export the said goods; (v) without prejudice to any other provision contained in this notification, the Assistant Commissioner of Customs or Deputy Commissioner of Customs may, in accordance with the Foreign Trade Policy, allow the ISP to clear the goods specified in the Annexure to this notification on payment of duty on the depreciated value thereof and at the rate in force on the date of clearance. The depreciation shall be allowed in straight line method as specified below, namely: - for every quarter in the first year @ 4% for every quarter in the second year @ 3% for every quarter in the third year @ 3% for every quarter in the fourth and fifth year @ 2.5 % and thereafter for every quarter @ 2% Explanation, (1) For the purpose of computing the rate of depreciation for any part of a quarter, a full such quarter shall be taken into account; (2) there shall be no upper limit for such depreciation and depreciation upto 100% could be allowed; (3) The period of depreciation shall be calculated: i. from the date of commencement of operations, as certified by the Director of the Software Technology Park, to the date of clearance of the goods; or ii. where such goods have been received in an operational ISP premises, from date of their installation as certified by the Director of the Software Technology Park, by a STP unit, to the date of clearance.] ANNEXURE I. TELECOMMUNICATION TRANSMISSION EQUIPMENT 1. Network/Transmission Surveillence System 2. Multi Access Radio Telephone System 3. Shared Radio System (Analog and digital) 4. Sub system of above telecommunication transmission equipment viz. Antenna, Power Supply, Feeder Cables, Dulexing, Modulator, Demodulator, Equilish and Power Amplifier. IA. TERRESTRIAL TRANSMISSION EQUIPMENT 1. Point to Point Radio System. II. SATELLITE COMMUNICATION EQUIPMENT 1. High Power Amplifier 2. Solid State Power Amplifier 3. Low Noise Amplifier 4. Ground Communication Equipment 5. Up/Down Converter 6. Modulator/Demodulator 7. Antenna System 8. TDMA/DSI 9. Master Earth Station 10. Micro Earth Station 11. Radio Network Terminal 12. Interfacility Link 13. Pilot Receivers 14. Radio Frequency Terminal (RFT) 15. Framing Unit 16. Switches 17. Interface and rate converters. 18. Data Hubs (active and passive). 19. Software/firmware for any of the above. III DATA COMMUNICATION EQUIPMENT 1. Concentrator 2. Controller/System Controller 3. Data Modem 4. Data Multiplexer 5. Front End Processor 6. Protocol Converter 7. Integrated Voice Data Terminal 8. Packet Assembler/Dissembler and Packet Switch 9. Network management Centre 10. Software/Firmware for any of above 11. Direct Access Cross-Connect System (DCAS) 12. Digital Cross-Connect System (DCCS) 13. Routers 14. Data Switches. IV AUTOMATIC DATA PROCESSING MACHINES AND UNITS FOR THE TELEMATIC EQUIPMENT AT I TO III ABOVE 1. Analog or hybrid Automatic Data Processing Machines 2. Digital Automatic Data Processing Machine 3. Input/Output Units 4. Storage Units 5. Memory 6. Video Conferencing Equipment V. OTHER ITEMS 1. Uninterrupted Power Supply System (UPS) 2. Captive Power Plant including captive generating sets and transformers of capacity commensurate with the actual requirement of the unit and recommended by the concerned 2 [ Director ] of the Software Technology Park Society set up by the Government of India, Department of Electronics. 3. Servo Control System 4. Central Air Conditioning equipments, Air Conditioning System 5. Private Automotive Branch Exchange 6. Fax Machine 7. Video Projection System 8. Security System 9. Computer Furniture 10. Tool, Kits and spares for the goods specified at number 1 to 9 above. ---------------------------------- Notes:- [Notfn. No. 153/93-Cus., dt. 13.8.1993 as amended by Notfn. Nos. 101/95, 33/97, 55/99, 71/00 and 005/2007]. *(In the above paragraph for the heading V. other items 'the following has been substituted vide notification no.005/2007 Cus. dated 15-1-2007 1. Substituted vide Not. 1/2017 - Dated 20-1-2017 , before it was read as, (i) The importer has been granted the necessary permission to import the said goods by the Inter-Ministerial Standing Committee for Hundred percent Export Oriented Units in the Electronics Hardware Technology Parks (EHTP) and Software Technology Parks (STP) appointed by the notification of the Government of india in the Ministry of Industry, Department of Industrial Development No.S.O.117 (E), dated the 22 nd February, 1993. (ii) The importer uses the said goods only for the purpose of export of software. (iii) The said imported goods shall be under customs bond and subject to such other conditions as may be specified by the Assistant Commissioner or Deputy Commissioner in this behalf. (iv) The importer agrees to - (a) bring the said goods into the unit and use them within the unit in connection with the export of software; (b) not to move the said goods from the unit without the approval of Assistant Commissioner of Customs; and (c) to use the said goods only for the purposes of export of software. (v) The importer shall produce a certificate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs from the concerned Chief Executive of the Software Technology Parks Society set up by the Government of India, Department of Electronics, to the effect that the said imported goods are to be installed or used in the unit and that the importer of such goods has been authorised by the said Inter-Ministerial Standing Committee. (vi) The importer executes a bond in such form and for such sum and with such authority as may be prescribed by the Assistant Commissioner of Customs or Deputy Commissioner of Customs binding himself to use the said goods for export of software and to fulfil the conditions stipulated in this notification, and in or under the Export and Import Policy 1 April, 1997-31 March, 2002 published by the Government of India under Ministry of Commerce Notification No. 1/197-2002, dated 31st March, 1997 as amended from time to time and the conditions as may be specified by the Department of Electronics, and to pay on demand an amount equal to the duty leviable on the said goods as are not proved to the satisfaction of the Assistant Commissioner or Deputy Commissioner to have been used for the purposes for which the said goods were allowed to be imported. (vii) The Commissioner of Customs, may subject to such conditions as may be prescribed by him, allow a unit to re-export the said goods subject to the necessary permission being granted by the Chief Executive of the Software Technology Park. (viii) The procedure as may be prescribed by the Commissioner of Customs is followed by such unit. 2. Substituted vide Not. 1/2017 - Dated 20-1-2017 , before it was read as, Chief Executive 3. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. under section 3