Exemption to Video Cassettes and Video Tapes recorded with educational programme - 304/87 - Customs -Tariff

Exemption to Video Cassettes and Video Tapes recorded with educational programme Notification No. 304/87-Cus. Dated 2-9-1987 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 video cassettes and video tapes, recorded with University or higher or advanced technical educational programme, when imported into India by a research student, from - (i) the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); and (ii) the whole of the additional duty of customs leviable thereon under Section 3 of the said Customs Tariff Act, subject to the following conditions, namely :- (i) the importer produces, at the time and place of clearance, a certificate, from the organisation which has recorded the programme on the said video cassettes and video tapes, to the effect that the same are recorded with University or higher or advanced technical educational programme, and the importer, if required to do so, also satisfies the Assistant Collector of Customs that such video cassettes or video tapes, as the case may be, contain such technical educational programme; (ii) in the case of a research students attached to a University, the importer produces, at the time and place of clearance, a certificate from the Head of the University, to the effect that such video cassettes and video tapes are required for the use of the research student for technical educational purposes; (iii) in the case of a research student, other than the one attached to a University, the importer produces, at the time and place of clearance, a certificate, from an officer not below the rank of a Deputy Secretary in the Ministry of Human Resources Development or in the Ministry administratively concerned with the research work being done by the research student, to the effect that such video cassettes and video tapes are required for use of the research student for technical educational purposes; (iv) the importer, at the time and place of clearance, give an undertaking to the Assistant Collector of Customs to the effect that such video cassettes and video tapes - (a) shall not be sold or parted with without prior permission of the Collector of Customs at the port of importation, (b) shall not be used for any purposes other than purpose of technical education, and (c) shall not be subsequently recorded with any other material. 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. 2. This notification shall be in force upto and inclusive of the 31st day of March, 1990.