(This NTF has been rescind vide NTF. NO. 09/2017-CE, DT. 30/06/2017 WEF 01/07/2017)
NTF. NO.10/1997-CE, DT. 01/031997
Goods Supplied to Specified Institution
In exercise of the powers 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 15 of 1986), from 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.
TABLE
|
S.No. |
Name of the Institutions
|
Description of the goods |
Conditions |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
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 |
(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
|
(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 Organization 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 manufacturer 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.
|
|
2. |
Research institution, other than a hospital |
(a) Scientific and technical instruments, apparatus, equipment (including computers);
(b) accessories, parts and consumables;
(c) computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches;
(d) prototypes |
(1) The institution -
(i) is registered with the Government of India in the Department of Scientific and Industrial Research;
(ii) Head gives a certificate in each case of clearance of goods, certifying that the said goods are essential for research purposes and will be used for the stated purpose only.
(2) The aggregate value of prototypes received by an institution does not exceed fifty thousand rupees in a financial year.
(3) The goods falling under (1) and (2) above shall not be transferred or sold by the institution for a period of five years from the date of installation. |
(Sl.No. 2 has been substituted vide NTF. NO. 16/2007-CE, DT. 01/03/2007)
|
[OLD-
2. |
Non-commercial re search institutions, other than a hospital |
(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 |
(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 Pass-book 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. ]
|
|
[In the table, Sr.No.3 has been Inserted Vide NTF. NO. 28/2013-CE, DT. 01/10/2013] |
|
3. |
Departments and laboratories of the Central Government and State Governments, other than a hospital |
(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 |
(i) 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 purpose only.
(ii) The aggregate value of prototypes received by an institution does not exceed fifty thousand rupees in a financial year. |
Explanation. - For the purposes of this notification, the expression, -
(a) "Public funded research institution" means a research institution in the case of which not less than fifty per cent 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 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;
(c) "Head" means -
-
(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, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment.
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