Exemption to consumable goods required for research purposes - 321/87 - Customs -Tariff

Exemption to consumable goods required for research purposes Notification No. 321/87-Cus. Dated 22-9-1987 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 required for the purpose of research, when imported into India by any Research Institution registered with the Department of Scientific and Industrial Research (DSIR) or by any University, from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions, namely :- 1. The importing Research Institution or the University, as the case may be, before the importation of the consumable goods shall apply for registration in writing to the proper Officer at the port where the con sumable goods are to be imported. 2. The Head of the importing Research Institution or the Head of the University, as the case may be, certifies in each case - (i) that it is not engaged in any commercial activities; (ii) that the value of consumable goods, in respect of which the exemption is claimed under this notification including the value of consumable goods in respect of which the exemption, if any, has already been availed of under this notification in the same financial year, does not exceed two lakh rupees in value; and (iii) that the consumable goods are imported by it directly. 3. The importing Research Institution or the University, as the case may be, produces a certificate from an officer of the Government of India not below the rank of Deputy Secretary in the Ministry of Science and Technology or in the Ministry or Department administratively concerned with the Research Institution or, as the case may be, University, certifying in each case, that the consumable goods in respect of which exemption is claimed are such as are required in the research activity of the Research Institution or, as the case may be, the University, not engaged in any commercial activities and recommends the grant of exemption under this notification and such certificate is produced by the Head of the Research Institution or, as the case may be, the University, 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. Explanation :- For the purposes of this notification, the expression, - (a) "Head of the University" includes, - (i) in relation to a University, Registrar thereof (by whatever name called); (ii) in relation to a college, Principal thereof; (iii) in relation to an institution, Director, thereof (by whatever name called); (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, (iv) a research institution established, maintained or controlled by Government.