Research institutes Imports - Exemption to research equipments imported by public funded research institutions or a University of an I.I.T. or Indian Institute of Science, Bangalore or Regional Engineering College and non-commercial institutions.

Document Text

Exemption to research equipment imported by public funded and non-commercial research institutions and I.I.T. etc. Notification No. 51/96-Customs 23-7-1996 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 volerem 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 institution or a university or an Indian Institute of Technology or Indian (a) Scientific technical and instruments, apparatus, equipment (including computers); (b) accessories, (i) The goods 'are imported by or for delivery to- funded research (a) a public the institution the administrative control of Department of Space or the Department of Atomic Energy or the Department of Defence Research and Development of the under Institute of Science, Bangalore or a Regional Engineering College, other than a hospital live (for parts, consumables and animals experimental purposes); (c) Computer software, Compact Disc- Read Only Memory (CD- ROM),recorded magnetic tapes, microfilms, microfiches; proto- (d) the types, C.I.F. value of does which exceed not rupees fifty thousand in a financial year. Government of India, or for the India required (b) an institution registered with the Government of in Department of Scientific and the Industrial Research; and importer produces a certificate to this effect from an officer not below the rank of a Deputy Secretary concerned in 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 for research purposes only; (iii) In the case of import of live animals experimental purposes, the importer produces, at the time of importation, a certificate from the Head of the Institution that the live animals research are purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control of and Supervision Experiments on Animals; and (iv) When the goods are imported for delivery to 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 under Section 57 or 58 of the Customs appointed required for Act, 1962 (52 of 1962). registered with India the is (b) Government in of Department of Scientific and and Industrial Research; (ii) 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. 2. Non- commercial research institutions, other than a hospital (a) Scientific technical and instruments, apparatus, equipment (including computers; (b) accessories, parts, consumables and animals(for experimental purposes) (c) computer software, Compact Disc- Read Only Memory (CD- ROM), recorded magnetic tapes, live in any (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 in each Department certifies, case, that the importer is not engaged commercial activity and that the said goods are research required purposes only; (iii) in the case of import of live animals 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 the Deputy Secretary for for to microfilms. Microfiches; (d)proto- types. that Government of India in the said Department stating 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 crores of the fifty consumables, thousand in the case of proto- types and rupees five crores in other cases, in a financial year. rupees case in 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. Notification No. 51/96-Cus. dated 23-7-1996 as amended by notification Nos.93/96-Cus., dated 11-12-1996; No.19/97-Cus., dated 1-3-1997 vide corrigendum M.F.(D.R.) F.No. B-40/11/96-TRU, dated 25-10-1996 as amended by Notification No. 28/98-Cus., dated 2-6- 1998 and No. 20/2000-Cus; dated 1-3-2000 and 24/2002 dt.01.03.2002

HS Codes Referenced

Need the current duty rate?

Calculate the full duty cascade — BCD, SWS, IGST and trade remedies — for any HS code, free.