Goods for Research, Education,
Physically Challenged
1. Goods for Physically Challenged
2. Omitted
3. Video cassettes and the like import by UGC
4. Video cassettes and the like import by
University
Ntfn 152 In
exercise of the powers 0 0 0
13.07.94 conferred by sub-section
(1) of section 25 of
the Customs Act,
1962 (52 of 1962), the
Central Government, being satisfied that it is necessary in the public interest
so to do, hereby exempts goods (hereinafter referred to as the said goods) of
the description specified in column (2) of the Table hereto annexed and falling
within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from
the whole of the duty of customs leviable thereon under the said Schedule and
from the whole of the Additional duty leviable thereon under section 3
of the second mentioned Act subject to the conditions if any, laid down in
the corresponding entry in column (4) thereof.
Table
|
SNo |
Description of goods |
Rate |
Conditions |
|
1. |
(i) All tangible appliances for the blind; (ii) Hearing aids and other
audio-visual (iii) Vocational aids for the blind
and deaf; (iv) Articles including instruments,
apparatus, appliances, machinery and spares or component parts or accessories
thereof required for the purpose of giving training or imparting playing
talking books, magnetic tapes instructions to the blind and the deaf (v) Phonographs and cassette players
for playing talking books, magnetic tapes and cassettes for the production of
talking books, electronic reading machines, television enlargers and optical
aids. [SNo.1(v) inserted by
67/09.07.2004] |
Nil |
(i) The said goods have been
imported by any institution (including a registered Co-operative Society) for
the aids for the education of the deaf; (ii) (iii) where any such institution is
scheduled to begin to function only after the
importation of the said goods, the exemption shall not apply in respect of
the goods imported by that, institution unless an undertaking in writing is
given by the President or the Secretary of that institution that it will
begin to function within a period of six months, or such extended period as
the Assistant Commissioner of Customs may, on sufficient cause being shown,
allow in this behalf, from the date of importation of the goods;
[Conditions (ii) and (iv) omitted
by 67/09.07.2004] |
|
1A |
[SNo.1A omitted by 67/09.07.2004] |
|
|
|
2. |
Omitted |
|
|
|
3. |
Video cassettes and video tapes
recorded with educational materials |
Nil |
(i) The said goods have been
imported by the University Grants Commission; (ii) the importer, at the time of
clearance, produces a certificate from an officer
not below the rank of a Deputy Secretary in the Ministry of Education,
Government of India, to the effect that such video cassettes and video tapes
are recorded with educational material and are required for educational
programmes approved by that Ministry or for telecast through Doordarshan and
that the programmes of similar nature are not produced in India; (iii) the importer, at the time and
place of clearance, gives an undertaking to the Assistant Commissioner of
Customs to the effect that such video cassettes and video tapes shall not be
used for any other purpose and such cassettes and tapes shall not be
subsequently recorded with any other material; and (iv) such
video cassettes and video tapes shall not be sold or parted with without the
prior permission of the Assistant Commissioner of Customs at the port of
importation. |
|
4. |
Video cassettes and video tapes,
recorded with University or higher or advanced technical educational
programme and imported by a University or a research institution. |
Nil |
(i) The importer produces, at the
time and place of clearance, a certificate, from the organisation which has
recorded the programme on the said video cassettes and video tapes, to the
effect that the same are recorded with the University or higher or advanced
technical educational programme, and the importer, if required to do so, also
satisfies the Assistant Commissioner of Customs that such video cassettes and
video tapes, to the effect that the same are recorded with the University or
higher or advanced technical educational programme, and the importer, if
required to do so, also satisfies the Assistant Commissioner of Customs that
such video cassettes or video tapes, as the case may be, contained such
technical educational programme; (ii) in the case of a University,
the importer produces, at the time and place of clearance, a certificate from
the Head of the University, to the effect that such video cassettes and video
tapes are required for use for technical educational purposes by that
University; (iii) in the case of research
institution (other than research institution established, maintained or
controlled by the Government), the importer produces, at the time and place
of clearance, a certificate, from an officer not below the rank of a Deputy Secretary
in the Ministry of Educational or in the Ministry administratively concerned
with the said research institution, to the effect that the said cassettes and
tapes are required for use for technical educational purposes in that
research institution; (iv) the importer, at the time and
place of clearance, gives an undertaking to the Assistant Commissioner of
Customs to the effect that such video cassettes and video tapes- (a) shall not be sold or parted with
without prior permission of the Assistant Commissioner of Customs at the port
of importation, (b) shall not be used for any
purposes other than the purposes of technical education, and (c) shall
not be subsequently recorded with any other material. |
|
5. |
[Sl. No. 5 omitted by 27/28.2.99] |
|
|
|
6. |
The following goods: (a) equipments carried on board
vessels engaged in research on high seas; and (b) polymetallic nodules collected
by such vessels on high sea |
Nil |
The importer, at the time and place
of clearance, produces a certificate to the Assistant Commissioner of
Customs, from an officer not below the rank of Joint Secretary to the
Government of India in the Department of Ocean Development to the effect that
the vessel is authorised by the Government of India for such research or
collection work. |
|
7. |
Omitted |
|
|
|
8. |
Omitted |
|
|
|
9. |
Omitted |
|
|
Explanation:- For the
purposes of this notification, the expression-
(a) “Head”
means,-
(i) in relation to a University, Registrar thereof (by whatever
name called)
(ii) in relation to a College, Principal thereof, (by whatever
name called),
(iii) in relation to an institution, Director thereof (by whatever
name called).
(b) “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 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,
(iv) a research institution established, maintained or controlled
by Government.
(c) Omitted
(d) Omitted
Notification History: Original No/Date:
152/13.07.94
Amended by 122/01.08.95; 101/26.05.95
65/31.08.96 - Goods covering against Sl.Nos. 2 (All
scientific and technical instruments, apparatus and equipments including
Computers and spare parts but excluding consumable items and Computer software,
CD-ROM, microfilm etc.), 7 (Consumable goods and spare parts), 8 (Consumable
goods imported by a public funded research institution or a University) and 9
(Consumable goods imported by the Council of Scientific Industrial Research
Centre for Biochemicals) have been omitted from the notification.; 28/02.06.98;
27/28.02.99; 28/01.03.2003; 44/30.06.2017