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
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S. Name of the Description of Conditions
No. Institution the goods
(1) (2) (3) (4)
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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
concerned
department to
the manufacturer
at the time of
clearance of the
specified goods;
or
(b) is
registered with
the Government
of India in the
Department of
Scientific and
Industrial
Research and the
manufacturer
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
research
purposes only.
(ii) The aggregate
value of
prototypes
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
only;
(iii) the goods
are covered by a
Pass-book issued
by the said
Department;
(iv) the aggregate
value of goods
received under
this exemption by
an institution
does not exceed
rupees two crores
in the case of
consumables,
rupees fifty
thousand in the
case of prototypes
and rupees five
crores in other
cases, in a
financial year
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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
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
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) OhospitalO includes any Institution, Centre, Trust,
Society, Association, Laboratory, Clinic or Maternity Home
which renders medical, surgical or diagnostic treatment.
(NAVNEET GOEL)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA