Consumable goods imported by public funded research institution or a university - 008/89 - Customs -Tariff

Consumable goods imported by public funded research institution or a university Notification No. 8/89-Cus. Dated 16-1-1989 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 70/87-Customs, dated the 1st March, 1987, 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 or a University (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 :- (a) an officer of the Directorate General of Technical Development, Govern ment of India, not below the rank of an 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; (b) in the case of a public funded research institution, an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Science and Technology, and in the case of a University, an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Education 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 of within such period as the Assistant Collector of Customs may, on sufficient cause being shown, allow in each case; (c) the Head of the importing institution or University, as the case may be, 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 administra tion 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).