37 If,-
(a) imported by the Gas Authority of
India Limited; and
(b) the importer produces a certificate
issued by a duly authorised officer of
the Directorate General of Hydro Carbons
in the Ministry of Petroleum and Natural
Gas, Government of India, certifying that
the imported goods are essential for the
purposes of the Gas Pipeline Project.
38 If the importer produces a certificate
from an officer not below the rank of a
Joint Director in the Department of
Electronics, Government of India,
mentioning the technical specifications,
description and quantity of the moulds,
tools and dies and certifying that they
are required for the manufacture of
electronic parts and recommending grant
of exemption.
39 If the importer furnishes an undertaking
to the Assistant Commissioner of Customs,
to the effect that-
(a) the parts, or as the case may be, the
spare parts shall be used for the
manufacture or maintenance, as the case
may be, of the specified medical
equipment;
(b) he shall, within three months or such
extended period that the said Assistant
Commissioner may allow, produce-
(i) in the case of parts, a certificate
from the Assistant Commissioner of
Central Excise having jurisdiction over
the factory manufacturing the specified
medical equipment, to the effect that the
parts have been used in the manufacture
of the specified medical equipment; or
(ii) in the case of spare parts,
necessary evidence to the satisfaction of
the Assistant Commissioner of Customs to
the effect that the spare parts have been
used for the maintenance of the specified
medical equipment; and
(c) he shall pay on demand, in the event
of his failure to comply with the above
conditions, an amount equal to the
difference between the duty leviable on
such quantity of the parts or, as the
case may be, spare parts, but for the
exemption under this notification and
that already paid at the time of
importation.
40 If the research institution furnishes a
certificate to the Assistant Commissioner
of Customs from an officer not below the
rank of a Joint Director in the
Department of Electronics, Government of
India, to the effect that imported
computer peripheral devices and power
supply units are required for the
manufacture of computer systems to be
supplied to the said institution and that
it shall use the computer exclusively for
research purposes and that it is not
engaged in any commercial activity.
41 If an accredited representative of the
unit or team executes a bond in such form
and with such surety as may be acceptable
to the Assistant Commissioner of Customs,
binding himself to pay on demand an
amount equal to the duty leviable on such
equipment and cameras if the same are not
placed under customs control for re-
export within a period of three months or
such extended period as the said
Assistant Commissioner may permit, after
clearance for home consumption.
42 If the importer at the time of import-
(1) furnishes a certificate from an
officer not below the rank of a Deputy
Secretary to the Government of India in
the Department of Atomic Energy or a
Director in the Department of
Electronics, Government of India, to the
effect that the imported goods (in
respect of description, quantity and
technical specifications) are required
for the manufacture of laser and laser
based instrumentation; and
(2) furnishes an undertaking to the
Assistant Commisioner of Customs to the
effect that the imported goods shall be
used for the above purpose and he shall
pay, on demand, in the event of his
failure to use the imported goods for the
above purpose, an amount equal to the
difference between the duty leviable on
such quantity of the imported goods but
for the exemption under this notification
and that already paid at the time of
importation.
43 If the importer produces to the Assistant
Commissioner of Customs at the time and
place of importation,-
(i) a certificate issued by an officer
not below the rank of a Deputy Principal
Information Officer in the Press
Information Bureau in the Ministry of
Information and Broadcasting to the
effect that the importer is an accredited
news agency; and
(ii) an undertaking to the effect that
the imported goods shall remain in
possession, control and use of the agency
and shall not be sold or parted with for
a period of five years from the date of
importation.
44 If, -
(a) the goods are imported by a newspaper
establishment registerd with the
Registrar of Newspapers for India
appointed under section 19A of the Press
and Registration of Books Act, 1867 (25
of 1867);
(b) the importer at the time of import
produces before the Assistant
Commissioner of Customs-
(1) a certificate issued by the Registrar
of Newspapers for India recommending the
grant of exemption under this
notification; and
(2) an undertaking to the effect that the
imported goods shall remain in his
possession, control and use and shall not
be sold or parted with for a period of
five years from the date of importation
and in case the said goods are sold
thereafter, the sale shall be subject to
the permission granted by the Registrar
of Newspapers for India.
45 If, -
(a) the duties of customs levaible on
the specified equipment, raw films and
tapes had been paid at the time of their
first importation into India;
(b) no drawback of duty was paid on their
exportation from India;
(c) the identity of the goods is
established to the satisfaction of the
Assistant Commissioner of Customs at the
time of availing of this concession;
(d) the goods are reimported into India
wihtin six months or such period not
exceeding one year from the date of their
export from India, as may be extended by
the said Assistant Commissioner on
sufficient cause being shown to his
satisfaction; and
(e) the External Publicity Division of
the Ministry of External Affairs
certifies that the purpose for which the
goods had been exported from India was in
public interest and had been sponsored or
approved by the Government of India.
46 If, -
(a) the total C.I.F. value of the
wireless apparatus, accessories and
parts, imported under this notification
does not exceed rupees seventy five
thousand;
(b) the total value of the parts imported
under this exemption does not exceed
Rs.1,000;
(c) the importer at the time of
clearance, produces a certificate from an
officer not below the rank of an
Assistant Wireless Adviser to the
Government of India in the Ministry of
Communications to the effect that the
wireless apparatus, accessories and parts
in respect of which this exemption is
claimed are within the value limit
specified above, and also recommending
the grant of this exemption.
Explanation.- "Licensed amateur radio
operator" means a person duly authorised
under the Indian Wireless Telegraphs
(Amateur Service) Rules, 1978, made under
sections 4 and 7 of the Indian Telegraph
Act, 1885 (13 of 1885).
47 If,-
(a) imported by M/s. Bharat Electronics
Limited for further manufacture and
supply to the Airports Authority of
India; and
(b) the importer at the time of clearance
produces a certificate from the Director
General of Civil Aviation that the
imported goods are required to be used
for the modernisation of airport
facilities and recommends the grant of
this exemption.
48 If the importer, at the time of
importation furnishes an undertaking to
the Assistant Commissioner of Customs to
the effect that,-
(a) the imported goods shall be used for
the specified purposes and shall not be
sold or otherwise disposed off in any
manner for a period of at least two years
from the date of importation; and
(b) in the event of failure to comply
with (a) above, he shall be liable to pay
an amount equal to the difference between
the duty leviable on the imported goods
but for the exemption under this
notification and that already paid at the
time of importation.
49 If in the case of imports, -
(1) for the Teleteach or Margdarshan
Programme, the Managing Director of M/s
Electronic Trade and Technology
Development Corporation Limited,
certifies that the said cassettes and
tapes are predominantly educational in
character and the importer furnishes an
undertaking to the effect that-
(i) the certificate from the Central
Board of Film Certification in the Form
below, shall be produced within a period
of three months or such extended period
as the Assistant Commissioner of Customs
may allow; and
(ii) he shall pay on demand, in the
event of his failure to comply with (i)
above, an amount equal to the difference
between the duty leviable on such
quantity of said cassettes and tapes but
for the exemption under this notification
and that already paid at the time of
importation; or
(2) made by the Television Centre of All
India Radio, the Director of the said
Centre at New Delhi in the said Form, and
in other cases, the Central Board of Film
Certification, certifies in each case,
that the video cassettes and video tapes
in respect of which exemption is claimed
are predominantly educational in
character.
FORM
Certficate No. .... of 19.....
This is to certify that the parcel
containing the following video cassettes
and video tapes was delivered to Shri
...... Regional Officer / Assistant
Regional Officer, CBFC at Mumbai /
Calcutta / Madras / the Director of the
Television Centre of All India Radio, New
Delhi, who examined the seals and
identified the video cassettes and video
tapes according to the particulars
certified at the time of Customs
examination, and that the Board /
Director is satisfied that the video
cassettes and video tapes are
predominantly educational in character.
-----------------------------------------
Particulars of cassette/tape and film
recorded thereon:
Particulars of the producer :
Length of Casette / Tape :
Name of the importer :
-----------------------------------------
Date: Signature of Regional Officer /
Assistant Regional Officer / Director,
Television Centre, AIR, New Delhi.
50 If the importer, at the time and place of
clearance,-
(a) produces a certificate from an
officer not below the rank of a Deputy
Secretary to the Government of India in
the Ministry of Human Resource
Development, Department of Education, to
the effect that the imported recorded
magnetic tapes, CD-ROMs and floppy
diskettes are recorded with educational
or scientific material for use in
computers and are required by Institutes
or Research Centres duly approved by the
University Grants Commission;
(b) gives an undertaking to the
Assistant Commissioner of Customs to the
effect that such imported goods shall
not be-
(1) used for any other purpose and shall
not be subsequently recorded with any
other material; and
(2) shall not be sold or parted with,
without the prior permission of the
Commissioner of Customs of the port of
importation.
51 If,-
(1) the goods are imported for being
tested in -
(a) Defence Research and Development
Organisation (DRDO) laboratories;
(b) Indian Institutes of Technology;
(c) Council for Scientific and
Industrial Research (CSIR)
laboratories;
(d) Central Power Research
Institute, Bangalore; or
(e) Any other test centre approved
by any Ministry in the Government of
India for this purpose; and
(2) the Head of any of the organisations
specified above certifies that the goods
have been imported by that organisation
only for the purpose of testing and shall
not be used or sold after such testing.
52 The importer at the time of clearance ,
produces a certificate from an officer
not below the rank of a Deputy Secretary
to the Government of India in the
Ministry of Home Affairs that the goods
specified in List 19 appended to this
notification are required for fire-
fighting operations by any of the
specified Fire Services and recommends
grant of the exemption.
53 If,-
(1) the importer at the time of import
produces before the Assistant
Commissioner of Customs, a certificate
from an officer not below the rank of a
Director in the office of the Director
General of Civil Aviation, to the effect
that the imported goods are meant for the
manufacture of aircrafts to be used for
training purposes and recommending grant
of this exemption; and
(2) the importer gives an undertaking to
the effect that the said goods shall be
used for the purpose for which they were
imported within two years from the date
of importation, and in the event of his
failure to comply with the same, he shall
pay on demand an amount equal to the
difference between the duty leviable on
such goods but for the exemption under
this notification and that already paid
at the time of importation.
54 If the parts are required for
manufacture or servicing of aeroplanes,
gliders, helicopters, or simulators of
aircrafts.
Explanation.- OParts of, aeroplanes,
gliders, helicopters or simulators of
aircraftsO shall include engines, engine
parts, wireless transmission apparatus,
wireless receivers, iron and steel
washers and screws, ball and roller
bearings and other parts.
55 If an officer not below the rank of a
Deputy Secretary to the Government of
India in the Department of Civil Aviation
certifies in each case with the
description and quantity of such raw
materials which are required for the
manufacture of the specified aircrafts
or parts of such aircrafts.
56 If,-
(a) the importer makes a declaration at
the time of import that the barges would
be re-exported;
(b) the barges are re-exported, by the
same ship which brought them or by any
other ship under the same shipping
agency, within two months of the date of
importation or such extended period as
the Assistant Commissioner of Customs may
allow; and
(c) the importer executes a bond, in
such form and for such sum as may be
specified by the Assistant Commissioner
of Customs, binding himself to pay that
sum if the re-export does not take place
within the period specified under
condition (b) above.
57 If,-
(a) the importer maintains a proper
account of import, use and consumption of
the specified goods imported for the
purpose of repairs of ocean-going vessels
and submits such account periodically to
the Commissioner of Customs in such form
and in such manner as may be specified by
the said Commissioner;
(b) the importer, by the execution of
bond, in such form and for such sum as
may be specified by the said
Commissioner, binds himself to pay on
demand an amount equal to the duty
leviable :-
(1) on the capital goods or
spares thereof or material handling
equipments, as are not proved to
the satisfaction of the said Commissioner
to have been installed or otherwise used
for the aforesaid purpose;
(2) on parts, raw material and
consumables, as are not proved to the
satisfaction of the said Commissioner
to have been used or consumed for the
aforesaid purpose, within a period of
three months from the date of
importation thereof or within such
extended period as that
Commissioner, on being satisfied that
there is sufficient cause for not
installing, using or consuming them, as
the case may be, for the aforesaid
purpose within the said period, allow.
Explanation. - OOcean going vesselsO
includes-
(a) liners; cargo-vessel of various kinds
including refrigerator vessels for the
transport of meat, fruit or the like,
vessels specified for the transport of
particular goods (grain, coal, ores or
the like) ; tankers (petrol, wine or the
like); yachts and other sailing vessels;
cable ships; ice-breakers; floating
factories of all kinds (for processing
whales, preserving fish or the like)
whale catchers; trawlers and other
fishing vessels; life boats, scientific
research vessels; weather ships; vessels
for the transportation or mooring of
buoys; pilot-boats; hopper barges for the
disposal of dredged material or the like;
(b) war ships of all kinds including
submarines;
(c) tugs, dredgers, fire- floats and
salvage ships.
58 If the vessels and other floating
structures are intended to be broken up
after their importation, the importer
shall present a fresh bill of entry to
the Commissioner of Customs, and
thereupon such goods shall be chargeable
with the duty which would be payable on
such goods as if they were entered for
home consumption, under section 46 of
the Customs Act, 1962 ( 52 of 1962), on
the date of the presentation of such
fresh bill of entry, for the purposes of
break-up of such goods.
59 If any of the goods manufactured from
the imported raw materials and parts, are
subsequently intended to be broken up, a
bill of entry in respect of such
manufactured goods shall be presented to
the Commissioner of Customs and thereupon
these goods shall be chargeable with the
duty which would be payable as if such
manufactured goods had been imported and
entered for home consumption, under
section 46 of the Customs Act, 1962 (52
of 1962), on the date of the presentation
of such fresh bill of entry, for the
purposes of break-up of such manufactured
goods.
60 (i) If the importer produces a
certificate from an officer not below the
rank of a Deputy Principal Information
Officer in the Press Information Bureau
in the Ministry of Information and
Broadcasting to the effect that the
importer is an accredited press
cameraman, and that the importer has not
availed, on any occasion in the previous
five years, exemption under this
notification or the notification of the
Government of India in the Ministry of
Finance (Department of Revenue) No.52/85-
Customs, dated the 4th March, 1985 or
No.36/96-Customs, dated the 23rd July,
1996;
(ii) the exemption under this
notification shall be applicable to that
portion of C.I.F. value of the specified
cameras, lenses and other goods which
does not exceed Rupees one lakh;
(iii) if the importer gives an
undertaking to the Assistant Commissioner
of Customs at the time and place of
importation to the effect that the said
goods shall remain in his possession,
control and use and shall not be sold or
parted with for a period of five years
from the date of importation.
61 (i) If the importer produces a
certificate from an officer not below
the rank of a Deputy Principal
Information Officer in the Press
Information Bureau in the Ministry of
Information and Broadcasting to the
effect that the importer is an
accredited journalist, and that the
importer has not availed, on any
occasion in the previous five years,
exemption under this notification or
the notification of the Government of
India in the Ministry of Finance
(Department of Revenue) No. 83/93-
Customs, dated the 28th February, 1993
or No.36/96-Customs, dated the 23rd
July, 1996;
(ii) the exemption under this
notification shall be appliacble to that
portion of C.I.F. value of the specified
personal computers, typewriters and fax
machines, which does not exceed Rupees
one lakh;
(iii) if the importer gives an
undertaking to the Assistant Commissioner
of Customs at the time and place of
importation to the effect that the said
goods shall remain in his possession,
control and use and shall not be sold or
parted with for a period of five years
from the date of importation.
62 If,-
(a) imported by any Department or
Ministry of the Government of India; and
(b) the importer produces a certificate
from an officer not below the rank of a
Joint Secretary to the Government of
India in the concerned Department or
Ministry, certifying that the said goods
are being imported under an agreement
relating to Government to Government
Assistance Programme with any other
country.
63 If an officer not below the rank of a
Deputy Secretary in the Department of
Animal Husbandry and Dairying in the
Ministry of Agriculture, Government of
India, is satisfied that the imported
goods are required for the purpose of
live-stock breeding programmes and
certifies to this effect and recommends
grant of the exemption.
64 If the spare parts are,-
(a) essential for the working of hearing
aids and have been given for that purpose
some special shape or quality which would
not be essential for use for any other
purpose;
(b) imported by a handicapped person for
his own use or by or on behalf of an
association for the handicapped.
65 If,-
(a) imported by a hospital run by -
(1) the Central Government, a State
Government, a Union territory
Administration or a Local Authority; or
(2) institutions established by or under
any law for the time being in force; or
(3) societies registered under any law
for the time being in force relating to
registration of societies, such societies
being controlled by any of the
authorities mentioned in (1) above;
(b) the importer produces a certificate,
from the Directorate General of Health
Services to the Government of India or
the Ministry of Health and Family Welfare
in the Government of India, to the effect
that the said hospital falls in either
of the categories specified at (a) above;
and
(c) the head of the hospital certifies in
each case that the hospital equipment is
meant for use in the hospital and is not
being manufactured in India and is
essential for running or maintenance of
the hospital.
Explanation.- "Hospital" includes any
Institution, Centre, Trust, Society,
Association, Laboratory, Clinic and
Maternity Home, which renders medical,
surgical or diagnostic treatment.
66 If the importer at the time of
importation, -
(a) produces a certificate from the
Director General or Deputy Director
General or Assistant Director General,
Health Services, New Delhi, in each case,
in the Form below; or
(b) furnishes an undertaking acceptable
to the Assistant Commissioner of Customs
to the effect that the aforesaid
certificate shall be produced before the
said Assistant Commissioner within the
period specified by the Assistant
Commissioner, failing which he would pay
the duty leviable thereon.
FORM
Certified that the medical equipment
/accessory / spare part
........................ (name to be
specified) being imported by
.................. is a life saving
medical equipment, accessory or spare
part and exemption from payment of
customs duty is recommended.
Signature with date of Director General /
Deputy Director General /
Assistant Director General,
Health Services, New Delhi
67 If the importer produces to the
Assistant Commissioner of Customs, at the
time of importation, a certificate from
the Civil Surgeon or the District Medical
Officer or the Administrative Medical
Officer or the Director of Health
Services of the concerned State or a
Specialist in the concerned speciality
attached to a Government Hospital or a
recognised medical college to the effect
that the importer suffers from the
particular handicap or disability and
that the imported goods in respect of
which the exemption is claimed are
essential to overcome the said handicap
or disability.
68 If certified by the apex body in relation
to the concerned game or sport (the
highest organisation, other than
Government, by which the game or sport is
controlled or regulated), that the
requisites for games and sports are
required to be used in a national or
international championship or competition
to be held in India or abroad.
69 If,-
(a) the synthetic tracks and artificial
surfaces and equipment required for their
installation are imported under the
"Scheme for Laying Synthetic Tracks and
Artificial Surfaces" of the Department of
Youth Affairs and Sports, Government of
India;
(b) the importer, at the time of import -
(1) produces before the Assistant
Commissioner of Customs a certificate
from an officer not below the rank of a
Deputy Secretary to the Government of
India in the said Department certifying
that the import of the said tracks and
surfaces is under the "Scheme for Laying
Synthetic Tracks and Artificial Surfaces"
and also recommending the grant of the
exemption; and
(2) gives an undertaking to the effect
that the equipment imported for
installation of the said tracks and
surfaces shall be re-exported within a
period of six months from the date of
importation, and in the event of failure
to comply with the same he shall pay on
demand an amount equal to the difference
between the duty leviable on such goods
but for the exemption under this
notification and that already paid at
the time of importation.
70 In the case of goods required for the
specified projects, the exemption under
this notification shall not affect the
exemption granted under any other
notification of the Government of India
in the Ministry of Finance (Department of
Revenue) in so far as it relates to the
duty of customs leviable under the First
Schedule to the Customs Tariff Act, 1975
(51 of 1975).
71 If a certificate from the Indian Mission
concerned, about the ownership of the
goods by the deceased person, is produced
at the time of clearance of the goods
through Customs station.
72 If the imported goods are meant to be
exhibited in a museum managed by,-
(a) the Archaeological Survey of India,
such goods shall be imported under cover
of a certificate issued by the Director
General of Archaeology in India; or
(b) a State Government, such goods shall
be imported under cover of a certificate
issued by the concerned Authority in the
concerned State Government.