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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification
No. 11/2016 - Customs

New Delhi, the 1
st
March, 2016

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25
of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government
of India in the Ministry of Finance (Department of Revenue) No. 25/2011-Customs, dated the 1
st

March, 2011, published in the Gazette of India, Extraordinary vide number G.S.R. 151(E) dated
the 1
st
March, 2011, except as respects things done or omitted to be done before such
supersession, the Central Government, on being satisfied that it is necessary in the public interest
so to do, hereby exempts media with recorded Information Technology Software (hereinafter
referred to as the said media), under Chapter 85 of the First Schedule to the Customs Tariff Act,
1975 (51 of 1975), on which it is not required, under the provisions of the Legal Metrology Act,
2009 (1 of 2010) or the rules made thereunder or under any other law for the time being in force,
to declare on the package of the said media thereof, the retail sale price, from so much of the
additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act
and determined under section 14 of the said Customs Act, or the rules made thereunder, read
with sub-section (2) of section 3 of the said Customs Tariff Act, as is equivalent to the duty
payable on the portion of the value of such Information Technology Software recorded on the
said media, which is leviable to service tax under section 66B read with section 66E of the
Finance Act, 1994 (32 of 1994):
Provided that the importer shall make a declaration in the format specified in Annexure-I,
regarding value of such Information Technology Software recorded on the said media, which is
leviable to service tax under section 66B read with section 66E of the said Finance Act, to the
Principal Commissioner of Customs or the Commissioner of Customs, as the case may be:
Provided further that the person liable to pay service tax is registered under section 69 of
the said Finance Act, read with rule 4 of the Service Tax Rules, 1994 and undertakes to pay
service tax leviable thereon in the format specified in Annexure-I.
Annexure-I
1. Name of the importer:

2. Address of the importer:
3. Bill of Entry No. (of import of goods):
4. Service tax registration of the person liable to pay service tax:

To,
(i) Commissioner/Principal Commisisoner Customs (Jurisdictional), (complete address)
(ii) Commissioner/Principal Commisisoner Service Tax (Jurisdictional Executive and
Jurisdictional Audit), (complete address) [through (i) above]
Sir,
I hereby declare that,
1. I have imported media with recorded Information Technology Software, under Chapter
85 of the First Schedule to the Customs Tariff Act, 1975, (51 of 1975), under Bill of
Entry No.__________dated_______. I have availed the benefit of notification no.
11/2016-Customs dated 1
st
March, 2016 and the exempted value under the said
notification, which is leviable to service tax under section 66B read with section 66E of
the Finance Act, 1994, is Rs._____________.
2. I have paid (GAR-7 Challan enclosed) or undertake to pay service tax on such value of
services, for which I am registered with ________________________________(details
of Jurisdictional Principal Commissioner or Commissioner of Service Tax) under service
tax registration no._______________.


Name and signature of importer/authorised signatory
[F. No. 334/8/2016-TRU]


(Anurag Sehgal)
Under Secretary to the Government of India