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seeks to further amend Notification no.153/93- Customs, dated 13th August, 1993

Customs - 1/2017 - Dated:- 20-1-2017 - GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF EXCISE AND CUSTOMS) Notification No. 1/2017-CUSTOMS New Delhi, 20th January, 2017 G.S.R 65 (E) - In exercise of the powers conferre .....

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of India in the Ministry of Finance (Department of Revenue), No. 153/93-Customs, dated the 13th August, 1993, namely:- In the said notification, (1) in the paragraph for the conditions, the following conditions shall be substituted,- (i) the importe .....

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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 Co .....

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evelopment 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 .....

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thout 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 Cu .....

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(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 co .....

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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 .....

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h 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 certifi .....

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