Exemption to certain goods supplied to specified research institutions.

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..... edule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified -in the said Schedule, when supplied to the institutions specified in the corresponding entry in column (2) of the said Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table. TABLE S.No. Name of the Institutions Description of the goods Conditions (1) (2) (3) (4) Public funded research institution or a university or an Indian Institute of Technology or Indian Institute of Science, .....

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..... (b) accessories, parts and consumables; (c) computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, 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 by an institution does not exceed fifty thousand rupees in a financial year. (3) The goods falling under (1) and (2) above shall not be transferred or sold by the insti .....

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..... rposes of that Act; (ii) an institution declared by Parliament by law to be an institution of national importance; (iii) a college maintained by, or affiliated to, a University; (c) Head means - (i) in relation to an institution, the Director thereof (by whatever name called); (ii) in relation to a University, the Registrar thereof (by whatever name called); (iii) in relation to a college, the Principal thereof (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 .....

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