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Specified goods for R&D exempted from basic, special & additional
duties of excise
Notification No. 13 dated 28th
February 1999
In exercise of the powers conferred by sub-section (1) of section 5A of
the Central Excise Act, 1944(1 of 1944), read with sub-section (3) of section 3
of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58
of 1957) the Central Government, being satisfied that it is necessary in the
public interest so to do, hereby exempts all goods of the description specified in the Annexure appended to this notification
(hereinafter referred to as the specified goods) from -
(a) the whole
of the duty of excise specified thereon under the First Schedule to the Central
Excise Tariff Act, 1985 (5 of 1986);
(b) the whole
of the special duty of excise specified thereon under the Second Schedule to the said Central Excise Tariff Act;
(c) the whole
of the additional duty of excise specified thereon under the Schedule to the
said Additional Duties of Excise (Goods of Special Importance) Act,
subject to the following conditions, namely: -
(i) the
specified goods are designed and developed by an Indian owned company
laboratory, public funded research institution, or university;
(ii)
the specified goods which are so designed and developed are patented by
such Indian owned company, national laboratory, public funded research
institution, or university, in any two countries from amongst India, United
States of America, Japan and one country of the European Union;
(iii) the specified
goods are manufactured by a wholly Indian owned company;
(iv)
the manufacturer produces a
certificate from the Department of Scientific and Industrial Research to the
effect that the specified goods are designed and developed by a wholly Indian
owned company, national laboratory, public funded research institution, or
university and are patented in any two countries from amongst India, United
States of America, Japan and any one country of the European Union;
(v) the
procedure as prescribed by the jurisdictional Commissioner of Central Excise is
followed;
(vi)
the exemption contained in this notification shall not apply to the goods
which are cleared on or after a period of three years from the date of issue of
the certificate by the Department of Scientific and Industrial Research referred
to in condition (d) above.
Explanation: For the purposes of
this notification, -
(a) �national laboratory� means a scientific
laboratory functioning at the national level under the aegis of the Indian
Council of Agricultural Research, the Indian Council of Medical Research, the
Council of Scientific and Industrial Research, the Defence Research and Development Organisation, the Department
of Electronics, the Department of Bio Technology or the Department of Atomic
Energy;
(b) �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;
(c) �university� means a university
established or incorporated by or under a Central, State or Provincial 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.
ANNEXURE
All goods specified in the First Schedule to the Central Excise Tariff
Act, 1985 (5 of 1986) other than the following, namely: -
(i) tobacco
and tobacco preparations;
(ii) pan
masala;
(iii) arms and
ammunition;
(iv)
narcotic drugs and psychotropic substances, as defined in clause (xiv)
and clause (xxiii) respectively of section 2 of the Narcotic Drugs and
Psychotropic Substances Act, 1985 (61 of 1985) other than those used for
pharmaceutical purposes.
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