Consumable goods imported by public-funded research institutions - 164/86 - Customs -Tariff

Consumable goods imported by public-funded research institutions Notification No. 164/86-Cus. Dated 1-3-1986 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. 81/85-Customs, dated the 17th March, 1985, 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 — (i) a duly authorised officer of the Directorate General of Technical Development certifies in each case that the consumable goods in respect of which the exemption is claimed 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; (ii) a duly authorised officer of the Government of India in the Department of Science and Technology 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 grant of exemption 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 (iii) the Head of the public-funded research institution concerned certifies in each case (a) that the institution is a public-funded research institution in terms of this notification, (b) 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.