Exemptions to goods (tobacco, pan masala, arms and ammunition Narcotic drugs and psychotropic substances) designed and developed by public funded research institutions, national laboratories and universities and manufactured by an Indian company

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..... to goods (tobacco, pan masala, arms and ammunition Narcotic drugs and psychotropic substances) designed and developed by public funded research institutions, national laboratories and universities and manufactured by an Indian company Notification NO. 13/1999-CE Dated 28/02/1999 G.S. R (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise .....

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..... portance) Act, subject to the following conditions, namely:- (i) the specified goods are designed and developed by an Indian owned company, national laboratory, public funded research institution, or university; (ii) the specified goods which are so designed and developed are patented by such Indian owned company, national laboratory, public funded research institution, or university, in any t .....

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..... ter a period of three years from the date of issue of the certificate by the Department of Scientific and Industrial Research referred to in condition (d) above. Explanation.- For the purposes of this notification,- (a) national laboratory means a scientific laboratory functioning at the national level under the aegis of the Indian Council of Agricultural Research, the Indian Council of Medic .....

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..... by law to be an institution of national importance; (iii) a college maintained by, or affiliated to, a university. ANNEXURE All goods specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) other than the following, namely:- (i) tobacco and tobacco preparations; (ii) pan masala; (iii) arms and ammunition; (iv) narcotic drugs and psychotropic substances, as .....

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