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Exemption for Technical Educational or Research Institute
Notification No. 167 dated 11th September
1971 (As amended by 6/79, 96/95)
In exercise of the powers conferred by sub-rule (1)
of rule 8 of the Central Excise Rules, 1944 and in supersession of the
notification of the Government of India in the M.F. (D.R.& I.) No.
75-E/67-Central Excise, date the 3rd June 1967, the Central
Government hereby exempts all excisable goods produced in a technical,
educational and research institute during the course of imparting technical
training of an academic or vocational nature or carrying out experiments or
research, from the whole of the duty of excise leviable thereon.
Provided that an officer not below the rank of an
Assistant Commissioner of Central Excise is satisfied that the goods are
produced in such institute during the course of imparting such training or
carrying out such experiments or research:
Provided further that -
(i) such certificate
or evidence as may be required by an officer not below the rank of the Assistant
Commissioner of Central Excise for verifying that goods have been produced only
in the aforesaid manner in furnished;
(ii) such records as may be
prescribed by an officer not below the rank of the Assistant Commissioner of
Central Excise are maintained; and
(iii) such premises as may be
desired to be inspected by an officer not below the rank of the Assistant
Commissioner of Central Excise are allowed to be inspected by officer of the
Central Excise Department.
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