Customs Notification number 51/96 dated 23.07.1996
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Notification No. 51/96-Cus Dated 23-07-96
Exemption on research equipment imported by non-commercial research institutions, Central Government laboratories and Cancer Institutes.-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 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 Institute of Science, Bangalore or a Regional Engineering College, 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;
(d) proto-types, the C.I.F. value of which does not exceed rupees fifty thousand in a financial year. (i) The goods 'are imported by or for delivery to-
(a) a public funded research institution under the administrative control of the Department of Space or the Department of Atomic Energy or the Department of Defence Research and Development of the Government of India, or
(b) an institution registered with the Government of India in Department of Scientific and Industrial Research; and the importer produces a certificate to this effect from an officer not below the rank of a Deputy Secretary in the concerned 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 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 case may be, items (i), (ii) and (iii) above shall be produced at the time of clearance of the goods from a warehouse appointed under Section 57 or 58 of the Customs Act, 1962 (52 of 1962).
1[2.
Research institutions, other than a hospital (a) Scientific and technical instruments, apparatus, equipment (including computers);
(b) accessories, part, consumables; and live; animals (for experimental purposes);
(c) Computer software, Compact Disc-Read Only Memory (CD-ROM); recorded magnetic tapes, microfilms, microfiches;
(d) prototypes, the C.I.F. value of which does not exceed rupees fifty thousand in a financial year 1) The importer -
(i) is registered with the Government of India in the Department of Scientific and Industrial Research;
(ii) produces a certificate from the Head of the institution, in each case of import, certifying that the said goods are essential for research purposes and will be used for the stated purpose only;
(iii) in the case of import of live animals for experimental purposes, 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.
(2) The goods falling under (1) above shall not be transferred or sold for a period of five years from the date of importation.]
old[2. Non-commercial research institutions, 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;
(d)proto-types. (i) The importer is registered with the Govemment 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 Department certifies, in each case, that the importer is not engaged in any commercial activity and 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 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 Deputy Secretary to the Government of India in the said Department stating that 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 crore in the case of consumables, rupees fifty thousand in the case of prototypes and rupees five crore in other cases, in a financial year.]
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 purposes only;
(ii) 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
(iii) When the goods are imported for delivery to an institution, the certificates specified in the clauses (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.
4. Regional Cancer Center (Cancer Institute) (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. (i) The goods are imported by the Regional Cancer Centre registered with the Government of India, in the Department of Scientific and Industrial Research; and the importer produces a certificate to this effect from an officer not below the rank of a Deputy Secretary in the concerned Department;
(ii) The importer produces a certificate from the head of the institute, 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 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 clauses (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.
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.
________________________________________
1. Substituted vide Notification No. 24/2007-Cus Dated 1/3/2007
as amended by Notification Nos. 93/96-Cus dt 11-12-1996, 19/97-Cus dt 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 dt 2-6-1998. and No. 20/2000-Cus dt 1-3-2000, 24/2002-Cus dt 1-3-2002, 28/2003-Cus dt 1-3-2003 and 24/2007-Cus dt. 1/3/2007
Authority Notification No. 51/1996-Cus
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