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Exempts second-hand computers and computer 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
Notification
No. 18 dated 11th February 1999
(As amended by notification no. 57/2001)
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 second-hand
computers and computer 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 leviable 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 received as donation by a
school run by the Central Government State Government, Government of Union
territory or a local body or a recognized school run on a non-commercial basis
by any organisation from a donor outside India, subject to the condition that
the said school undertakes to observe the procedure prescribed by the Assistant
Commissioner of the Customs having jurisdiction, for transport of the said goods
from the Port/ Airport or Inland Container Depot to its premises and such goods
shall not be used for any commercial purposes, and shall not be sold, disposed
off, gifted, loaned, exchanged or parted with, without the permission of the
said Assistant Commissioner, within five years from the date of receipt of the
said goods.
Provided
that where the imports are made by a school run by any organization and such
school is not run by the Central Government, State Government, Government of a
Union Territory or a local body, the importer shall furnish a certificate issued
by the Education Department of the concerned State Government or the Government
of the Union Territory, as the case may be, certifying that the said school is
recognized by the State Government or the Government of the Union Territory and
is run on a non-commercial basis.
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