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Exemptions to goods supplied to specified institutions
Notification No. 10 dated 1st
March 1997
In exercise of the power 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
goods specified in Column (3) of the Table below and falling under the schedule
to the Central Excise Tariff Act, 1985 (5 of 1986), form 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.
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S. No.
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Name of the Institutions
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Description of the goods
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Conditions
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(1)
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(2)
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(3)
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(4)
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1.
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Public funded research institution or a university or an Indian
Institute of Technology or Indian Institute of Science, Bangalore or a Regional
Engineering College, other than a hospital
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(a) Scientific and technical instruments, apparatus, equipment
(including computers);
(b) Accessories and spare parts of goods specified in (a) above and
consumables;
(c) Computer software, Compact Disc-Read Only Memory (CD-ROM), recorded
magnetic, tapes microfilms, microfiches
(d) Prototypes
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(i) if the institution-
(a) is a public funded research institution under the administrative
control of the Department of Space or Department of Atomic Energy or the Defence
Research Development Organisation of the Government of India and produces a
certificate to that effect from an officer not below the rank of a Deputy
Secretary to the Government of India in the concerned department to the
manufacture at the time of clearance of the specified goods; or
(b) is registered with the Government of India in the Department of
Scientific and Industrial Research and the manufacturer produces at the time of
Clearance, a certificate from the Head of the institution in each case,
certifying that the said goods are required for research purposes only.
(ii) The aggregate value of prototypes received by an institution does
not exceed fifty thousand rupees.
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2.
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Non-commercial research institutions, other than a hospital
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(a) Scientific and technical instruments, apparatus, equipment
(including computers);
(b) Accessories and spare parts thereof and consumables;
(c) Computer software, Compact Disc-Read Only Memory (CD-ROM), recorded
magnetic, tapes microfilms, microfiches
(d) Prototypes
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(i) the institution is registered with the Government of India in the
Department of Scientific and Industrial Research;
(ii) an officer not below the rank of a Deputy Secretary to the
Government of India in the said Department Certifies in each case, that the
institution is not engaged in any commercial activity and that the said goods
are required for research purposes only:
(iii) the goods are covered by a Passbook issued by the said
Department;
(iv) the aggregate value of goods
received under this exemption by an institution does not exceed rupees two
crores in the case of consumables,
rupees fifty thousand in the case of prototypes and rupees five crores in other
cases, in a financial year.
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Explanation:
For the purpose of this notification, the expression, -
(a) �Public funded research institution�
means a research institution in the case of which not less than fifty percent of
the recurring expenditure is met by the Central Government or the Government of
any State or the administration of any Union territory;
(b) �University� means a university
established or incorporated by or under a Central, State or Provisional Act and
includes-
(i) an institution declared under section 3 of
the University Grants Commission Act, 1956 (3 of 1956) to be a deemed university
for the purposes 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;
(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,
Central, Trust, Society, Association, Laboratory, Clinic or Maternity Home which
renders medical, surgical or diagnostic treatment.
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