Exemption to all scientific instruments, apparatus etc. imported by a public funded research institution or a university - 229/88 - Customs -Tariff

Exemption to all scientific instruments, apparatus etc. imported by a public funded research institution or a university Notification No. 229/88-Cus. Dated 1-8-1988 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 all scientific and technical instruments, apparatus, equipments, accessories, spare parts and 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 (51 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) in the case of a public funded research institution, the goods are covered by a Pass Book issued by the Department of Science and Technology, Government of India, and in the case of a University, the goods are covered by a Pass Book issued by the Department of Education, Government of India; (b) the aggregate CIF value of imports of consumable goods by an importer does not exceed Rs. 50 lakhs in a year commencing from the date specified in this behalf in the said Pass Book; (c) the aggregate CIF value of imports of scientific and technical instruments, apparatus, equipments, accessories and spare parts by an importer does not exceed Rs. 1 crore in a year commencing from the date specified in this behalf in the said Pass Book; (d) 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 the said Pass Book that the importer is not engaged in any commercial activity and specifies the aggregate CIF value limit for imports in the said year upto which the importer can import consumable goods subject to the CIF value limit specified in clause (b) above and also specifies the aggregate CIF value limit for imports in the said year upto which the importer can import scientific and technical instruments, apparatus, equipments, accessories and spare parts subject to the CIF value limit specified in clause (c) above; (e) the Head of the institution or university, as the case may be, certifies in each case, in the said Pass Book, that the goods being imported are such as are not manufactured in India, are essential for research purposes and will be used only for that purpose and shall not be transferred to any other person; (f) in the case of an instrument or apparatus or equipment or accessory or spare part, the CIF value of any single item thereof shall not exceed Rs. 5 lakhs, and in the case of consumable goods, the aggregate CIF value of any single item of consumable goods shall not exceed Rs. 5 lakhs in the said year. 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).