9911796707
TMI BlogExtension of benefit of Notification No. 51/96-Cus., dated 23-7-1996 on goods imported by Private Colleges - RegardingX X X X Extracts X X X X X X X X Extracts X X X X ..... of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject :Extension of benefit of Notification No. 51/96-Cus., dated 23-7-1996 on goods imported by Private Colleges - Regarding. I am directed to say that divergence of practice have been brought to the notice of the Board regarding the extension of benefit of Notification No. 51/96-Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the importer submitted copy of 'Certificate of Registration' issued by DSIR to the University, with which the importer was affiliated. The concerned Customs Commissionerate denied the benefit of the said Notification on the ground that the condition of the notification stating that the importer has to produce registration with the DSIR, was not fulfilled. 4. However, it is intimated that DSIR ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 52] where it has been clarified that benefit of concessional rate of duty under the said notification (51/96-Cus.) has to be allowed even in those cases where imports are made by importers other than the institutions specified in column (2) against Sl. No. 1 of the Table, provided such imports are made for delivery to an institution specified in the notification. 6. In the instant case, the conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered on the basis of essentiality certificate issued by the University to which the said college or educational institution is affiliated, on case to case basis, provided that the said University falls under the eligible category of importers under the said Notification. 8. Field formations may finalise the pending assessments, if any, accordingly. 9. Please acknowledge receipt of this ci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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