NOTIFICATION New Delhi, dated the 23rd July, 1996
No.51/96-CUSTOMS 1 Shravana, 1918 (Saka)
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), the Central Government,
being satisfied that it is necessary in the public interest so to do, hereby
exempts goods falling within the First Schedule to the Customs Tariff Act,
1975 (51 of 1975) and specified in column (3) of the Table hereto annexed,
from the whole of the duty of customs leviable thereon which is specified in
the said First Schedule and from the whole of the additional duty leviable
thereon under section 3 of the said Customs Tariff Act, when imported into
India, by importers specified in column (2) of the said Table, subject to the
conditions specified in the corresponding entry in column (4) of the said
Table.
2. This notification shall come into force with effect from the 1st day
of September, 1996.
TABLE
S.No. Name of the importer Description of goods Conditions
(1) (2) (3) (4)
1. Public funded research (a) Scientific and If, the importer-
technical instruments, technical instruments,
institution or a apparatus, equipment (i) is registered
university or an Indian (including computers); with the Government
Institute of Technology of India in the
or Indian Institute of (b) accesories, spare Department of
Science, Bangalore or a parts and consumables Scientific and
Regional Engineering thereof; Industrial Research;
College, other than a
hospital (c) computer software, (ii) produces, at
Compact Disc-Read Only the time of
Memory (CD-ROM), recorded importation, a
magnetic tapes, certificate from the
microfilms, microfiches. head of the
Institution, in each
case certifying that
the said goods are
required for
research purposes
only.
2. Non-commercial (a) Scientific and (i) The importer is
research technical registered with the
institutions, other instruments, Government of India
than a hospital apparatus, equipment in the Department
(including of Scientific and
computers); Industrial Research;
(b) accesories,
spare parts and (ii) an officer not
consumables thereof; below the rank of a
Deputy Secretary to
(c) computer the Government of
software, Compact India in the said
Disc-Read Only Department
Memory (CD-ROM), certifies, in each
recorded magnetic case, that the
tapes, microfilms, importer is not
microfiches. engaged in any
commercial activity
and that the said
goods are required
for research
purposes only;
(iii) the goods are
covered by a Pass-
Book issued by the
said Department;
(iv) the aggregate
C.I.F. value of
imports under this
exemption does not
exceed rupees two
crores in the case
of consumables and
rupees five crores
in other cases, in a
financial year.
Explanation.- For the purposes of this notification, the expression,-
(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 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 University;
(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) "Hospital" includes any Institution, Centre, Trust, Society,
Association, Laboratory, Clinic or Maternity Home which renders medical,
surgical or diagnostic treatment.
(RAJIV TALWAR)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
