Exemption to computer peripherals falling under Heading No. 84.71 imported by computer manufacturers for supply of computer systems to research institutes - 093/91 - Customs -Tariff

Exemption to computer peripherals falling under Heading No. 84.71 imported by computer manufacturers for supply of computer systems to research institutes Notification No. 93/91-Cus. Dated 25-7-1991 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 computer peripheral devices, falling under Heading No. 84.71 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for the manufacture of computer systems to be supplied to a research institution, from - (a) the whole of the duty of customs leviable thereon which is specified in the said First Schedule; and (b) the whole of the additional duty leviable thereon under section 3 of the Customs Tariff Act, 1975 (51 of 1975), subject to the conditions that - (i) a duly authorised officer of the Directorate General of Technical Development certifies in each case that the computer peripherals in respect of which the exemption is claimed are such as are not manufactured in India and such certificate is produced at the time of clearance or within such period as the Assistant Collector of Customs may, on sufficient cause being shown, allow in each case; and (ii) the research institution shall furnish a certificate to the Assistant Collector of Customs from an officer not below the rank of a Joint Director in the Department of Electronics of the Government of India to the effect that the imported computer peripheral devices are required for the manufacture of computer systems to be supplied to the said institution and that it shall use the computer exclusively for research purposes and that it is not engaged in any commercial activity.