TMI BlogExemption to research equipments imported by public funded research institutions or a university of an Indian Institute of Technology or Indian Institute of Science, Bangalore or Regional Engineering College, non commercial institutions etcX X X X Extracts X X X X X X X X Extracts X X X X ..... Nos. 93/96, 19/97, 28/98, 20/00, 24/02, 28/03 and 24/07] 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 5 [ **** ] , when imported into India, by importers specified in column (2) of the said Table, subject to the conditions specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rank of a Deputy Secretay in the concerned Department; (ii) The importer prodces, 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 an institution, the certificates specified in items (i) and (ii), as the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the date of importation. 2 3. Departments and laboratories of the Central Government and State Government, other than a hospital (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. (i) The importer produces a certificate from the head of the institute, in each case, certifying that the said goods are required for research p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esearch 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 clause (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. 3 [3. Where the importer is not registered with the Government of Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. ---------------------------------------- Notes:- As amended by Notfn. Nos. 93/96, 19/97, 28/98, 20/00, 24/02, 28/03 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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