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General Information on Research & Development Funding Schemes of Central Government Departments/Agencies

Annexure-III

Customs & Excise Notifications Regarding Duty Exemption for R&D Activities

CUSTOMS & EXCISE NOTIFICATIONS

NOTIFICATION
New Delhi, dated the 23rd July, 1996
No.15/96 – CENTRAL EXCISES
1 Shravana, 1918 (Saka)

G.S.R. (E) – In exercise of the powers conferred by sub-section(1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of Additional duties of Excise (Goods of Special importance) Act, 1957 (58 of 1957), Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts, all goods falling under the Schedule of the Central Excise, Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon under the Central Excises (Goods of Special Importance) Act, 1957 (58 to 1957), subject to the following conditions, namely:-

(a) such goods are manufactured by a wholly Indian owned company;

(b) such goods are designed and developed by such Indian company;

(c) the goods so designed and developed are patented by such Indian company in India and in any other or more of the countries of the European Union and in United States of America or Japan or in both;

(d) that the manufacturer before the commencement of commercial production, produces a certificate from an officer not below the rank of the Additional Secretary to the Government of India in the Department of Scientific and Industrial Research to the effect that the said goods are designed and developed by a wholly Indian owned company and patented in any one of the countries of the EuropeaUnion and in United States of America or Japan or in both to the jurisdictional Commissioner of Central Excise, and

(e) the procedure as prescribed by the jurisdictional Commissioner of Central Excise, is followed.

Provided further that nothing contained in this notification shall apply to such goods cleared on or after the period of three years from the date of commencement of the commercial production of said goods.
(TARUN KUMAR GOVIL)
UNDER SECRETARY
TO THE GOVERNMENT OF INDIA
 
NOTIFICATION
New Delhi, dated the 23rd July, 1996
No.50/96 – CUSTOMS
1 Shravana, 1918 (Saka)

G.S.R. (E) – In exercise of the powers 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 equipment, instruments, raw materials, components, pilot plant and computer software (hereinafter referred to as the said goods) and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the duty of customs leviable thereon which is specified in the said First Schedule and from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, when imported for any Research and Development Project (hereinafter referred to as the said project) undertaken by any company, subject to the following conditions, namely:-

(a) the said project is undertaken by any company having an in-house Research Development unit recognized by the Department of Scientific and Industrial Research under Ministry of Science and Technology;

(b) the said project is funded by the Government of India in a Ministry or Department, as the case may be, and the share of such Ministry or Department is not less than twenty per cent of the total cost of the said project;

(c) a certificate from a Deputy Secretary to the Government of India in the Concerned Ministry or Department, as the case may be, funding the said project is produced to the Assistant Commissioner of Customs in each case, at the time of importation, indicating:-

(i) the total cost of the project;

(ii) the cost of the project shared by such Ministry or Department, as the case may be;

(iii) the value of the goods already imported under this notification;

(iv) that the goods are imported for the purposes of the said project;

(d) the goods shall not be sold or transferred to any person or other organisation for a period of five years from the date of their import:

Provided that the exemption under this notification shall be available to the said goods only upto a value equivalent to the cost of the said project shared by the Concerned Ministry or Department.
(RAJIV TALWAR)
UNDER SECRETARY
TO THE GOVERNMENT OF INDIA
 
Exemption to certain goods supplied to specified research institutes.
Notification No. 10/97-C.E., dated 1-3-1997

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1994 (1of 1994), 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 of 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.

S.No.
(1)
Name of the Institutions
(2)
Description of goods
(3)
Conditions
(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. Non-commercial research institutions, other than a hospital (a)Scientific and technical instruments, apparatus, equipment (including computers);

(b) accessories and spare parts thereof and consumable

(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

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 percent 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 to 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.

Notification No. 10/97-C.E., dated 1-3-1997

Exemption to goods designed and developed by public funded research institutions, national
Laboratories and universities and manufactured by an Indian company

Notification No. 13/99-C.E., dated 28-2-1999

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 Social Importance) Act, 1957 (58 to 1957), the Central Government being satisfied that it is necessary in the public interest so to do, thereby exempts all goods of the description specified in the Armexure 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, national laboratory, public funded research institution, or university;

(ii) the specific 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 any 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 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.

Notification No. 13/99-C.E., dated 28-2-1999 as amended by Notification No. 22/99-C.E., dated 11-5-1999.

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