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Imported Computers and Computer peripherals etc. whole of the duty &
additional duty of Customs leviable thereon
Notification
No. 47 dated 16th July 1988
In
exercise of the powers conferred by sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962), read with sub-section (4) of section 68 of the Finance
(No.2) Act, 1996 (33 of 1996), the Central Government, being satisfied that it
is necessary in the public interest so to do, hereby exempts imported computers
and computers peripherals including printer, plotter, scanner, monitor, key
board and storage unit from the whole of the duty and additional duty of customs
leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51of
1975), special duty of customs levied under sub-section (1) of Section 68 of the
said Finance Act, and special additional duty, leviable under the section 3A of
the said Customs Tariff Act when donated by a unit operating under Hundred
Percent Export Oriented unit, Software Technology Parks, Electronic Hardware
Technology Park, and Export Processing Zone Schemes under Notification Nos.
53/97- Customs, dated the 3rd June, 1997, 138/91- Customs, and
140/91-Customs, dated 22nd October, 1991 notification Nos. 95/93-
Customs and 96/93 -Customs, dated the 2nd March, 1993 and
notification No. 133/94- Customs dated the 22nd June, 1994, as the
case may be, two years after their import and use by the said units, to
recognized non commercial educational institutions, registered charitable
hospitals, public libraries, public funded research and development
establishments, organisations of the Government of India, or Government of a
State or Union Territory subject to the following conditions, namely: -
(1)
In case the donee is a recognised non-commercial educational institution,
registered charitable hospital, public library, public funded research and
development establishment, the donor certifies that the donee is such a
educational institution, hospital, library or research and development
establishment, as the case may be; and
(2)
The donee undertakes to observe the procedure, prescribed by the
Assistant Commissioner of the Customs having, jurisdiction, for transport of the
said goods from donor to his premises and such goods shall not be used for
commercial purposes, and shall not be sold, disposed of, gifted, loaned,
exchanged or parted with without the permission of the said Assistant
Commissioner within the five years from the date of the receipt of the said
goods to him from the donor.
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