Exemption to imports for handicapped persons, charitable or social
welfare purposes and research or educational programmes
Notification No. 152 dated 13th
July 1994 (As
amended by notification nos. 122/95, 65/96, 28/96, 27/99, 20/00, 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 (hereinafter
referred to as the said goods) of the description specified in column (2) of
the Table hereto annexed and falling within the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the
duty of customs leviable thereon which is specified in the said Schedule, as is
in excess of the amount calculated at the rate specified in the corresponding
entry in column (3) of the said Table and from the whole of the additional duty
leviable thereon under section 3 of the second mentioned Act subject to the
conditions, if any, laid down in the corresponding entry in column (4) thereof.
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S. No.
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Description of goods
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Rate
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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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(i) All tangible
appliances for the blind;
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Nil
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(i) The said goods
have been imported by any institution (including a registered Co-operative
Society) for the blind and the deaf;
(ii)
the said goods are bona fide gifts to, or purchased out of donations received
by, such institution;
(iii)
where any such institution is scheduled to begin to function only after the
importation of� the said goods, the
exemption shall not apply in respect of the goods imported by that
institution, unless an undertaking in writing is given by the President or
the Secretary of that institution that it will begin to function within a
period of six months or such extended period as the Assistant Commissioner of
Customs may, on sufficient cause being shown, allow in this behalf, from the
date� of importation of the goods;
(iv) where the said goods have
been purchased out of donations received abroad in foreign exchange the
institution has been permitted to maintain an account abroad by the Reserve
Bank of India for the purpose of receiving funds donated overseas.
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(ii)
Hearing aids and other audio-visual aids for the education of the deaf;
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(iii) Vocational aids for the
blind and the deaf;
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(iv)
Articles including instruments, apparatus, appliances, machinery and spares
or component parts or accessories thereof required for the purpose of giving
training or imparting instructions to the blind and the deaf
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1A.
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(i)
All tangible appliances for the blind;
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Nil
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(i)
The said goods are imported by a blind person for his personal use.
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(ii)
Vocational aids for the blind;
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(iii)
Articles including instruments, apparatus, appliances specially designed for
use by the blind
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2.
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Omitted
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3.
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Video
cassettes and video tapes recorded with educational materials
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Nil
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(i)
The said goods have been imported by the University Grants Commission;
(ii)
the importer, at the time of clearance, produces a certificate from an
officer not below the rank of a Deputy Secretary in the Ministry of
Education, Government of India, to the effect that such video cassettes and
video tapes are recorded with educational material and are required for
educational programmes approved by that Ministry or for telecast through Doordarshan
and that the programmes of similar nature are not produced in India;
(iii)
the importer, at the time and place of clearance, gives an undertaking to the
Assistant Commissioner of Customs to the effect that such video cassettes and
video tapes shall not be used for any other purpose and such cassettes and
tapes shall not be subsequently recorded with any other material; and
(iv)
such video cassettes and video tapes shall not be sold or parted with without
the prior permission of the Assistant Commissioner of Customs at the port of
importation.
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4.
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Video
cassettes and video tapes, recorded with University or higher or advanced
technical educational programme and imported by a University or a research
institution
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Nil
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(i)
The importer produces, at the time and place of clearance, a certificate,
from the organisation which has recorded the programme on the said video
cassettes and video tapes, to the effect that the same are recorded with the
University or higher or advanced technical educational programme, and the
importer, if required to do so, also satisfies the Assistant Commissioner of
Customs that such video cassettes or video tapes, as the case may be, contain
such technical educational programme;
(ii)
in the case of a University, the importer produces, at the time and place of
clearance, a� certificate from the
Head of the University, to the effect that such video cassettes and video
tapes are required for use for technical educational purposes by that
University;
(iii)
in the case of research institution (other than research institution
established, maintained or controlled by the Government), the importer
produces, at the time and place of clearance, a certificate, from an officer
not below the rank of a Deputy Secretary in the Ministry of Education or in
the Ministry administratively concerned with the said research institution,
to the effect that the said cassettes and tapes are required for use for
technical educational purposes in that research institution;
(iv)
the importer, at the time and place of clearance, gives an undertaking to the
Assistant Commissioner of Customs to the effect that such video cassettes and
video tapes-
(a) shall not be sold or parted
with without prior permission of the Assistant Commissioner of Customs at the
port of importation.
(b) shall not be used for any
purposes other than the purposes of technical education, and
(c) shall not be subsequently
recorded with any other material.
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5.
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Omitted
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6.
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The
following goods: -
(a) equipments carried on board
vessels engaged in research on high seas; and
(b) polymetallic nodules collected
by such vessels on high sea
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Nil
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The
importer, at the time and place of clearance, produces a certificate to the
Assistant Commissioner of Customs, from an officer not below the rank of
Joint Secretary to the Government of India in the Department of Ocean
Development to the effect that the vessel is authorised by the Government of
India for such research or collection work.
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7.
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Omitted
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8.
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Omitted
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9.
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Omitted
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Explanation: For the purposes of this
notification, the expression-
(a)������ �Head� means,-
(i) in relation to a
University, Registrar thereof (by whatever name called),
(ii) in relation to a
College, Principal thereof, (by whatever name called),
(iii) in relation to an
institution, Director thereof (by whatever name called)
(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,
(iv) a research institution
established, maintained or controlled by Government.
(c)������ �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.
(d)������ �hospital� appearing in S. No. 2 includes any Institution,
Center, Trust, Society, Association, Laboratory, Clinic, Maternity Home, which
renders medical, surgical or diagnostic treatment.
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