Computers etc. Donated to edu. Reserch, charitable insti. By EOU, STP, & EHT.`
(This Notification has been rescinded vide CUS NTF NO.52/2003 DATE 31/03/2003)
CUSTOMS NOTIFICATION No.47/1998 Dated 16th July, 1998
In exercise of powers conferred by sub-section (i) 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 imported computers and computer peripherals including printer, Plotter, scanner,
monitor, key board and storage units from the whole of duty and additional duty of customs
leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), special
duty of customs levied under sub-section (1) of Section of 68 the said Finance Act, and special
additional duty, leviable under the section 3A of the said Customs Tariff Act when donated by a
unit operating under Hundred per cent Export Oriented Unit, Software Technology Park, Electronic
Hardware Technology Park, and Export Processing Scheme under notification
Nos. 53/97 Customs
dated 3rd June, 1997,
138/91 - Customs, and
140/91-Customs, dated 22nd October, 1991
notification
Nos. 95/93-Customs and
96/93-Customs, dated 2nd March, 1993 and notification
No. 133/94-Customs dated the 22nd June, 1994, as the case may be, two years after their import
and use by the said units, to recognized non commercial educational institutions, registered
charitable hospitals, public libraries, public funded research and development establishments,
organizations of the Government of India, or Government of a State or Union Territory subject
to the following conditions, namely :
1) In case the donee is a recognized non-commercial educational institution, registered
charitable hospital, public library, public funded research and development establishment the
donor certifies that the donee is such a educational institution, hospital, Library or research
and development establishment, as the case may be; and
2) The donee undertakes to observe the procedure, prescribed by the Assistant Commissioner
of the Customs having jurisdiction, for transport of the said goods from donor to his premises
and such goods shall not be used for commercial purposes, and shall not be sold, disposed of,
gifted, loaned, exchanged or parted with without the permission of the said Assistant
Commissioner within the five years from the date of the receipt of the said goods to him from
the donor.
Sd/-
(Seema G Jere)
Under Secretary to the Government of India
Issued by:
Ministry of Finance
Department of Revenue New Delhi