Exemption to certain goods supplied to specified research institutions.

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..... 97-CE, dated 1-3-1997 In exercise of the powers conferred by sub-section (1) of 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, hereby exempts goods specified in column (3) of the Table below and falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the .....

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..... M), recorded magnetic tapes, microfilms, microfiches. (d) Prototypes (i) If the institution - (a) is a public funded research institution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence Research Development Organization of the Government of India and produces a certificate to that effect from an officer not below the rank of a Deputy Se .....

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..... s, microfilms, microfiches; (d) prototypes (1) The institution - (i) is registered with the Government of India in the Department of Scientific and Industrial Research; (ii) Head gives a certificate in each case of clearance of goods, certifying that the said goods are essential for research purposes and will be used for the stated purpose only. (2) The aggregate value of prototypes received .....

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..... for research purpose only. (ii) The aggregate value of prototypes received by an institution does not exceed fifty thousand rupees in a financial year.] Explanation. - For the purposes of this notification, the expression, - (a) "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 .....

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..... ereof (by whatever name called); (d) "hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment. ********************* Note : 1. Has been substituted vide Notification No. 16/2007 CE dated 1/3/2007 2. Inserted vide Notification No. 28/2013-Central Excise dated October 1, 2013< .....

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