EOUs/EPZ/EHTP/STP Units - Donation of Computer System to Reseach units, etc. - No Excise Duty
(This Notification has been Rescind vide Notification No. 22/2003-CE, Dt. 31/03/2003)
Notification No.37/99-CE
Dated 15th September,1999
In exercise of the powers conferred by sub-section (1) Section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, herby exempts indigenously procured computer and computer peripherals including printer, plotter, scanner, monitor, keyboard and storage units from the whole of the duty of excise levaiable thereon under section 3 of the central Excise Act, 1944 (1 of 1944) when donated by a unit operating under Hundred Percent Export Oriented Unit Software Technology Park, Electronic Hardware Technology park and Export Processing Zones Schemes under notificaction Nos.1/95-CE, dated the 4th January, 1995 and 126/94-CE, dated the 2nd septermber, 1994, as the case may be, two years after their procurement and use by the said units, to recognized non-commercial educational institutions, registered charitable hospitals, public libraries, public funded reserch and development establishments, organisations of the Government of India or Government of State or Union Territory subject to the following conditions, namely:-
(1) In case the donce is recognized non-commercial educational institution, registered charitable hospital, public library, public funded reserch and development establichment, the donor certifies that the donee is such and educational institution, hospital, library or reserch and development establishment, as the case may be; and
(2) The donee undertakes to observe the procedure, as may be prescribed by the Assistant Commissioner of the Customs or Deputy Commissioner of Customs, as the case may be, having jurisdiction over the donor's unit, for transport of the said goods from donor's unit to his premises and such goods shall not be used for commercial purposes, and shall bot be sold, disposed of, gifted, loaned, exchanged or parted with, without the permission of the said Assistant Commissioner or Deputy Commissioner, as the case may be, within the period of five years from the date of receipt of the said goods to him from the donor.
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