TMI BlogExemption to imports for handicapped persons, charitable or Social Welfare purposes and research or educational programmesX X X X Extracts X X X X X X X X Extracts X X X X ..... oods (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 1 [***] subject to the conditions, if any, laid down in the corresponding entry in column (4) thereof. TABLE S.No. Description of goods Rate Conditions (1) (2) (3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Omitted 3. Video cassettes and video tapes recorded with educational materials Nil (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 produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct that such video cassettes and vide 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 Govenment), 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 C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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