Exemption for public funded research institution or a university of an
Indian Institute of Technology or Indian Institute of Science
Notification
No. 51 dated 23rd July 1996 (As amended
by notification no. 20/00, Notification No. 24 dated 1st March 2002,
Notification No. 28 dated 1st March 2003)
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 so much of that portion of the duty of customs leviable thereon
which is specified in the said First Schedule as is in excess of the amount
calculated at the rate of five percent ad valorem 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
Table, subject to the conditions specified in the corresponding entry in column
(4) of the said Table.
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S. No.
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Name of
the importer
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Description
of goods
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Conditions
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(1)
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(2)
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(3)
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(4)
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1.
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Public funded research institution
or a university of an Indian Institute of Technology or Indian Institute of
Science, Bangalore or a Regional Engineering College, other than a hospital
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(a) scientific and technical
instruments, apparatus, equipment (including computers);
(b) accessories, parts,
consumables and live animals (for experimental purposes)
(c) Compact Disc-Read only Memory
(CD-ROM), recorded magnetic tapes microfilms, microfiches
(d) Proto types, the CIF value of
which does not exceed rupees fifty thousand in a financial year.� �
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�(i) The goods are imported by or for delivery to: -
(a)
a public funded research institution under the administrative� control of the Department of Space or the
Department of Atomic Energy or the Department of Defence Research and
Development of the Government of India, or
(b) an
institution registered with the Government of India in Department of
Scientific and Industrial Research; and the importer produces a certificate
to this effect from an officer not below the rank of a Deputy Secretary in
the concerned Department; �
(ii) The importer produces, at the
time of importation, a certificate from the head of the institution, in each
case, certifying that the said goods are required for research purposes only;
(iii) In the case of import of
live animals for experimental purposes, the importer produces, at the time of
importation, a certificate from the Head of the Institution that the live
animals are required for research purposes and enclose a no objection
certificate issued by the Committee for the Purpose of Control and
Supervision of Experiments on Animals; and
(iv) When the goods are imported
for delivery to the an institution, the certificates specified in items (i)
and (ii), as the case may be, items (i), (ii) and (iii) above shall be
produced at the time of clearance of the goods from a warehouse appointed
under section 57 or 58 of the Customs Act, 1962 (52 of 1962).
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2.
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Non-commercial research
institutions, other than a hospital
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(a) Scientific and technical
instruments, apparatus, equipment (including computers);
(b) accessories, parts,
consumables and live animals (for experimental purposes);
(c) computer software, compact
Disc-Read Only Memory (CD-ROM) recorded magnetic tapes, microfilms,
microfiches.
(d) Proto-types�� �
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(i) The importer is registered
with the Government of India in the Department of Scientific and Industrial
Research;
(ii) an officer not below the rank
of a Deputy Secretary to the Government of India in the said Department
certifies, in each case, that the importer is not engaged in any commercial
activity� and that the said goods
required for research purposes only;
(iii) in the case of import of
live animals for experimental purposes, the importer produces, at the time of
importation, a no objection certificate for the said import from the
Committee for the purpose of Control and Supervision of Experiments on
Animals and a certificate from an officer not below the rank of Deputy
Secretary to the Government of India in the said Department� stating that live animals are required for
research purposes;
(iv) the goods are covered by a
Pass-Book issued by the said Department;
(v) the aggregate C.I.F. value of
imports under this exemption does not exceed rupees two crore in the case of
consumables, rupees fifty thousand in the case of prototypes and rupees five
crore in other cases, in a financial year.
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3.
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Departments and laboratories of the Central Government and
State Government, other than a hospital
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(a) Scientific and technical instruments, apparatus,
equipment (including computers);
(b) Accessories, parts, consumables and live animals (for
experimental purposes);
(c) Computer software, Compact Disc-Read Only Memory
(CD-ROM), recorded magnetic tapes, microfilms, microfiches; and
(d) Prototypes, the CIF value of which does not exceed
rupees fifty thousand in a financial year.
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(i) The importer produces a certificate from the head of
the institute, in each case, certifying that the said goods are required for
research purposes only;
(ii) in the case of import of live animals for
experimental purposes, the importer produces, at the time of importation, a
certificate from the head of the institution that the live animals are
required for research purposes and encloses a no objection certificate issued
by the Committee for the Purpose of Control and Supervision of Experiments on
Animals; and
(iii) When the goods are imported for delivery to an
institution, the certificates specified in the clauses (i) and (ii) above
shall be produced at the time of clearance of the goods from a warehouse
appointed under section 57 or section 58 of the said Customs Act.
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4.
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Regional Cancer Center (Cancer Institute)
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(a) Scientific and technical instruments, apparatus,
equipment (including computers);
(b) Accessories, parts, consumables and live animals (for
experimental purposes);
(c) Computer software, Compact Disc-Read Only Memory
(CD-ROM), recorded magnetic tapes, microfilms, microfiches.
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(i) The goods are imported by the Regional Cancer Centre
registered with the Government of India, in the Department of Scientific and
Industrial Research; and the importer produces a certificate to this effect
from an officer not below the rank of a Deputy Secretary in the concerned
Department;
(ii) The importer produces a certificate from the head of
the institute, in each case, certifying that the said goods are required for
research purposes only;
(iii) in the case of import of live animals for experimental
purposes, the importer produces, at the time of importation, a certificate
from the head of the institution that the live animals are required for
research purposes and encloses a no objection certificate issued by the
Committee for the Purpose of Control and Supervision of Experiments on
Animals; and
(iv) When the goods are imported for delivery to an
institution, the certificates specified in the clauses (i) and (ii) above
shall be produced at the time of clearance of the goods from a warehouse
appointed under section 57 or section 58 of the said Customs Act.
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2.������� This
Notification shall come into force with effect from the 1st day
of September 1996.������� �
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 percent 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 Grant� 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.
(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.
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