Notification No. 167 dated 11^th 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 3^rd 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.