Government of IndiaMinistry of Finance Budget 97-98

Excise Notification

No. 10/97 Central Excise

NOTIFICATION                       New  Delhi,the 1st March,1997
No.  10/97-CENTRAL  EXCISE         10 Phalguna, 1918 (Saka)

G.S.R.          (E).-In exercise of the powers conferred by sub-
section (1) of section 5A of the Central Excise Act,1944 (1  of
1944),  the  Central  Government, being satisfied  that  it  is
necessary in the public interest so to do, hereby exempts goods
specified  in column (3) of the Table below and falling   under
the  Schedule  to  the Central Excise Tariff Act,  1985  (5  of
1986),  from  the whole of the duty of excise leviable  thereon
which  is specified in the said Schedule, when supplied to  the
institutions specified in the corresponding entry in column (2)
of  the said Table, subject to the conditions specified in  the
corresponding entry in column (4) of the said Table.

                                 T A B L E
S.  Name of the    Description of      Conditions
No. Institution      the goods
(1)   (2)              (3)              (4)
1.  Public        (a) Scientific   (i)If  the
    funded        and technical    institution -
    research      instruments,     
    institution   apparatus,          (a)  is a public
    or a          equipment           funded  research
    university    (including          institution
    or an         computers);         under        the
    Indian                            administrative
    Institute     (b) accessories     control  of  the
    of            and spare parts     Department    of
    Technology    of goods            Space         or
    or Indian     specified in (a)    Department    of
    Institute     above and           Atomic Energy or
    of Science,   consumables;        the      Defence
    Bangalore                         Research
    or a          (c) computer        Development
    Regional      software,           Organisation  of
    Engineering   Compact Disc-       the   Government
    College,      Read Only Memory    of   India   and
    other than    (CD-ROM),           produces       a
    a hospital    recorded            certificate   to
                  magnetic tapes,     that effect from
                  microfilms,         an  officer  not
                  microfiches.        below  the  rank
                                      of    a   Deputy
                  (d) Prototypes      Secretary to the
                                      Government    of
                                      India   in   the
                                      department    to
                                      the manufacturer
                                      at  the time  of
                                      clearance of the
                                      specified goods;
                                      (b)           is
                                      registered  with
                                      the   Government
                                      of  India in the
                                      Department    of
                                      Scientific   and
                                      Research and the
                                      produces at  the
                                      time          of
                                      clearance,     a
                                      certificate from
                                      the  Head of the
                                      institution   in
                                      each       case,
                                      certifying  that
                                      the  said  goods
                                      are required for
                                      purposes only.
                                   (ii)  The aggregate
                                   value            of
                                   received   by    an
                                   institution    does
                                   not   exceed  fifty
                                   thousand rupees
2   Non-          (a)  Scientific  (i)             the
    commercial    and technical    institution      is
    research      instruments,     registered     with
    institution   apparatus, equip-the  Government  of
    s, other      ment (including  India    in     the
    than a        computers);      Department       of
    hospital                       Scientific      and
                  (b) accessories  Industrial
                  and spare parts  Research;
                  thereof and      (ii)   an   officer
                  consumables;     not  below the rank
                                   of     a     Deputy
                  (c) computer     Secretary  to   the
                  software,        Government       of
                  Compact Disc-    India  in the  said
                  Read Only Memory Department
                  (CD-ROM),        certifies  in  each
                  recorded         case,that       the
                  magnetic tapes,  institution is  not
                  microfilms,      engaged   in    any
                  microfiches.     commercial
                                   activity  and  that
                  (d) Prototypes   the  said goods are
                                   required        for
                                   research   purposes
                                   (iii)   the   goods
                                   are  covered  by  a
                                   Pass-book    issued
                                   by     the     said
                                   (iv)  the aggregate
                                   value    of   goods
                                   received      under
                                   this  exemption  by
                                   an      institution
                                   does   not   exceed
                                   rupees  two  crores
                                   in   the  case   of
                                   rupees        fifty
                                   thousand   in   the
                                   case  of prototypes
                                   and   rupees   five
                                   crores   in   other
                                   cases,     in     a
                                   financial year

Explanation. - For the purposes of this notification, the

(a) "Public funded research institution" means a research
institution in the case of which not less than fifty per cent
of the recurring expenditure is met by the Central Government
or the Government of any State or the administration of any
Union territory;

(b)  "University" means a  university established or
incorporated by or under a Central, State or Provincial Act and
includes -
     (i) an institution declared under section 3 of the
University Grants Commission Act, 1956 (3 of 1956) to be a
deemed university for the purposes of that Act;
     (ii) an institution declared by Parliament by law to be an
institution of national importance;
     (iii) a college maintained by, or affiliated to, a
(c) "Head" means -
          (i) in relation to an institution, the Director
thereof (by whatever name called);
          (ii) in relation to a University, the Registrar
thereof (by whatever name called);
          (iii) in relation to a college, the Principal thereof
(by whatever name called);
(d)  OhospitalO includes any Institution, Centre, Trust,
Society, Association, Laboratory, Clinic or Maternity Home
which renders medical, surgical or diagnostic treatment.
                                                 (NAVNEET GOEL)

Back Next Home

This page is prepared and maintained by National Informatics Centre for Ministry of Finance,Government of India. Any query may be kindly sent on