Exemption to consumable goods imported by public-funded research institution - 213/89 - Customs -Tariff

Exemption to consumable goods imported by public-funded research institution Notification No. 213/89-Cus. Dated 1-8-1989 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 consumable goods, when imported into India by a public-funded research institution under the administrative control of the Department of Space or the Department of Atomic Energy of the Government of India (hereinafter called "importer"), from - (a) the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (57 of 1975); and (b) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions, namely:- (i) an officer of the Directorate General of Technical Development, Government of India, not below the rank of Industrial Adviser certifies in each case that the consumable goods in respect of which the exemption is claimed under this notification are such as are not manufactured in India and such certificate is produced by the importer 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; (ii) an officer of the Government of India not below the rank of Deputy Secretary in the Department administratively concerned with the importer certifies in each case that the consumable goods in respect of which the exemption is claimed under this notification are such as are required for the research activity of the importer and the importer is not engaged in any commercial activity and recommends the grant of exemption under this notification, and such certificate is produced by the importer 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; (iii) the Head of the importing institution certifies in each case that the consumable goods in respect of which exemption is claimed under this notification shall be used only for the purposes of research and shall not be transferred to any other person. 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) "Head" of the institution means the Director thereof (by whatever name called).