Second-hand computers/computer peripherals including printer, plotter, scanner, monitor, key-board and storage unit received as donation by a school - Exemption - 18/99 - Customs -Tariff

Second-hand computers/computer peripherals including printer, plotter, scanner, monitor, key-board and storage unit received as donation by a school - Exemption Notification No. 18/99-Cus. Dated 11-2-1999 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-section (4) of section 68 of the Finance (No. 2) Act, 1996 (33 of 1996), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts second-hand computers and computer peripherals including printer, plotter, scanner, monitor, key-board and storage unit from the whole of the duty and additional duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), special duty of customs leviable under sub-section (1) of section 68 of the said Finance Act, and special additional duty, leviable under the section 3A of the said Customs Tariff Act, when received as donation by a school run by the Central Government, State Government, Government of Union territory or a local body from a donor outside India, subject to the condition that the said school undertakes to observe the procedure prescribed by the Assistant Commissioner of the Customs having jurisdiction, for transport of the said goods from the Port/Airport or Inland Container Depot to its premises and such goods shall not be used for any commercial purposes, and shall not be sold, disposed off, gifted, loaned, exchanged or parted with, without the permission of the said Assistant Commissioner, within five years from the date of receipt of the said goods.