Exemption to consumable goods imported by public funded research institute - 424/86 - Customs -Tariff

Exemption to consumable goods imported by public funded research institute Notification No. 424/86-Cus. Dated 28-8-1986 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. 164/86-Customs, dated the 1st March, 1986, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts consumable goods required for the purposes of research, when imported into India by any public-funded research institution, 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 conditions that - (1) for the consumable goods, imported by the public-funded research institution, upto the aggregate CIF value of rupees one lakh in a financial year, - (a) an officer of the Government of India not below the rank of a Deputy Secretary, in the Department of Science Technology, or in the Ministry or Department administratively concerned with the said public funded research institution, certifies in each case that the consumable goods in respect of which the exemption is claimed are such as are required in the research activity of the public-funded research institution and the institution is not engaged in any commercial activity and recommends the grant of exemption under this notification, and such certificate is produced 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; and (b) the Head of the public-funded research institution certifies in each case, - "(i) that the institution is a public-funded research institution in terms of this notification; and (ii) that the consumable goods in respect of which exemption is claimed under this notification are not manufactured in India and that the consumable goods would be used only for the purposes of research; and (iii) 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 rupees one lakh; (2) for the consumable goods, imported by the public-funded research institution, over and above the aggregate CIF value of rupees one lakh in a financial year, - (a) an officer of the Directorate General of Technical Development 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 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; and (b) an officer of the Government of India not below the rank of Deputy Secretary, in the Department of Science and Technology, or in the Ministry or Department administratively concerned with the said public-funded research institution, certifies in each case that the consumable goods in respect of which the exemption is claimed are such as are required in the research activity of the public-funded research institution and the institution is not engaged in any commercial activity and recommends the grant of exemption under this notification, and such certificate is produced 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; and (c) the Head of the public-funded research institution concerned certifies in each case, - (i) that the institution is a public-funded research institution in terms of this notification; and (ii) that the consumable goods in respect of which exemption is claimed under this notification would be used only for the purposes of research. Explanation. - For the purposes of this notification, the expression "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.