Duty Exemption of Computers, CD-Roms
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Following message should be of interest to the Indian members.
A new customs notification No.51/96, dated 23 July 1996 has been issued
related to duty exemption of scientific equipment, computers, accessories,
software, CD-ROMs, etc., imported by public funded research institutes,
educational institutions and non-commercial institutions. The notification
comes into effect from 1st September 1996. Under this notification,
100% exemption is given for these imports by the institutions mentioned
below.
I understand that, with this notification, there will be no need for
obtaining a separate duty exemption certificate for importing CD-ROM databases
by PUBLIC FUNDED RESEARCH & EDUCATIONAL INSTITUTIONS. The head of the
institution has been authorised to certify the import. Further more,
I also understand that the Pass Book will be withdrawn subsequent to
this notification coming into effect, for these institutions.
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Type of Institution Description of goods Conditions
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Public funded research (a) Scientific and technical If the importer
institution or a instruments, apparatus, (i) is registered
university or an Indian equipment (including with the Govt. of
Institute of Science, computers). India in the Dept.
Bangalore or a Regional (b) accessories, spare of Scientific and
Engineering College, parts and consumables Industrial Research
other than a hospital. thereof. (ii) produces, at
(c) computer software, the time of impor-
Compact Disc-Read tation, a certifi-
Only Memory (CDROM), cate from the head
recorded magnetic of the institution
tapes, microfilms, in each case certi-
microfiches. fying that the
said goods are
required for research
purposes only.
Non-commercial research (a) Scientific and (i) The importer is
institutions, other technical instruments, registered with the
than a hospital apparatus, equipment Government of India
(including computers). in the Department of
(b) accessories, spare Scientific and
parts and consumables Industrial Research.
thereof. (ii) an officer not
(c) computer software, below the rank of a
Compact Disc-Read Deputy Secretary to
Only Memory (CD-ROM), the Government of
recorded magnetic India in the said
tapes, microfilms, Department certifies
microfiches. in each case that the
the importer is not
engaged in any
commercial activity
and that the said
goods are required
for research pur-
poses only.
(iii) the goods are
are covered by a
a Pass-Book issued
by the said Dept.
(iv) the aggregate
CIF value of imports
under this exemption
does not exceed
rupees two crores
in the case of
consumbales and
rupees five crores
in other cases,
in a financial year.
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