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Exemption in respect in of computer/ computer peripherals donated by unit
operating under 100% Export oriented undertakings/ Software Technology Park/
Electronic Hardware Technology Park/ Export Processing Zone
Notification No. 37 dated 15th
September 1999
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
indigenously procured computer and computer peripherals including printer,
plotter, scanner, monitor, key-board and storage units from the whole of the
duty of excise leviable thereon under section 3 of the Central Excise Act, 1944
(1 of 1944) when donated by a unit operating under Hundred Percent Export
Oriented Unit, Software Technology Park, Electronic Hardware Technology Park and
Export Processing Zones Schemes under Notification Nos. 1/95-C.E., dated the 4th
January, 1995 and 126/ 94-C.E., dated the 2nd September, 1994, as the
case may be, two years after their procurement and use by the said units, to
recognized non-commercial educational institutions, registered charitable
hospitals, public libraries, public funded research and development
establishments, organizations 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 recognized non-commercial educational institution,
registered charitable hospital, public library, public funded research and
development establishment, the donor certifies that the donee is such an
educational institution, hospital, library or research and development
establishment, as the case may be; and
(2)
The donee undertakes to observe the procedure, as may be prescribed by
the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the
case may be, having jurisdiction over the donor�s unit, for transport of the
said goods from donor�s unit 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 or Deputy Commissioner as the case may be within the period of five
years from the date of receipt of the said goods to him from the donor.
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