FOR CLAIMING CUSTOMS DUTY EXEMPTION ON EQUIPMENT/SPARE PARTS/ACCESSORORES.
CONSUMABLES IMPORTED FOR RESEARCH PURPOSES IN TERMS OF GOVERNMENT NOTIFICATION
NO.10/97 OF CENTRAL EXCISE DATED 01.03.1997 AS AMENDED FROM TIME TO TIME.
Application No:
Date:
PART A
1.
a. Name of the college with complete
address
b. Is the college affiliated to the
University
If “Yes” enclose copy of letter
:
:
c. Is the college recognised as Ph.D
;
level research Centre in sciences of for
PG level courses in Engineering, Computer
Science
If “yes” give details
2. Brief description of the items along with details of accessories, spare parts,consumables etc being
Imported. Enclose duly authenticated copy of proforma invoice and technical data
Sheets/catalogues/leaflets:
3. Details of approval of the project by the college
a. Date of screening by college’s own purchase :
committee:
b. Date of sanction by competent authority :
c. Total assistance sanctioned
d. Approval expenditure on equipment,
accessories,spare parts and consumables:
4.
a. Scientific Research subjects dealt with :
b. Title of Research project for which the items will be used during the next 2 to 3 years.(attach separate
sheets giving brief details of the scope & duration of the programme and the expected benefits. Also state if
the project is approved by the research Advisory Committee of the college alsong with details thereof.
c. End-use of the items in undertaking the research work, to establish relevance and essentially of the item
to the project :
d. Total value of cumulative imports for the projects so far:
5. Whether the project has been reviewed :
By the Research Advisory Council.
If so, date on which it was reviewed
(Submit an extract of the minutes of the
Meeting of the council)
6. Name & complete address of the manufacturer/supplier and details of purchase order placed
7. a. cost of the items in Indian rupees:
b. Probable date of receipt of items:
Certified that the import of the equipment/accessories/Spare parts/Consumables as stated in clause 2
above is essential for the research programme concerned and that they will be used for such purpose only.
Signature & seal of the Director
Separate application should be
Filed for (a) equipment,(b) Spare Parts
And accessories and (c) Consumables:
PART B
Name of the Universality:
Address
:
Name of the Registrar
:
No.-------------------------Date-------------------------
Certified that:
a. The University is registered with department of Scientific & Industrial Research (DSIR) In
Terms of govt. Notification No.10/97-central excise dated 01.03.1997 (copy of the certificate
Is enclosed herewith).
b. The College__________________________________________ is affiliated to the university.
c. Certified that the import os the equipment/accessories/spare parts/consumables as stated in
Clause 2 above is essential for the research programme concerned and that they will be used for
such purpose only.
Signature of the Registrar with seal
List of documents Requirement from College for avail exeption
Certificate of Custom/Excies
1) Application in for A&B
2) Letter of Affiliation to University
3) Letter of Course grant and from approval AICTE/MCI/DTE and other apex agencies as
Relevant.
4) Letter notifying the college as Research Centre for Ph.D or at least of
M.Tech/M.Sc/M.Pharm/PG course
5) Letter of Undertaking that the instruments will be uliized for teaching/Research only and not for
trainging-no dual purpose as per the guidelines.
A) Education/Trainging-Invalid
B) Research/Trainging-Invalid
C) Education/Research-Valid
6) Letter of Undertaking Showing the availability of the said equipment with location not to be
mobilized elsewhere.
7) Letter of Undertaking not to sale out prior permission of University.
8) Six/Three monthly report of its very exixence in the same deptt., accessible to inspect by the
officials of Excise & Customs and University’s administration.
9) Letter of constitution of Research Academic Council for the College and its approval to such
programme proposals and requirement of the equipment.
10) Purchase order copy.
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GOVERNMENT OF INDIA
MINISTRY OF SCIENCE & TECHNONOGY
Dept. Of science * Industrial Research
Technology Bhawan, New Mehrauli Road,
NEW DELHI – 110016
Telegram: SCIENCETEH
Telephone: 667373,662135 (PABX)
Fax: 6960629,661682,6863847
6862418
No.TU/V/RG-CDE/96
Date 28th October, 1998
To,
The vice-Chancellor,
Nagpur University,
Near Maharajbagh
Nagpur (Maharashtra)
Dear Sir,
As you are aware the Govt. Of India has been giving several fiscal incentives for scientific and
industrial research. One such incentive is exemption from customs and central excise duty for equipment,
accessories,spare parts and consumables needed for research purposes only by the following
organizations:
a) Public funded research institutions or a university or an Indian Institute of technology or Indian
Institute of Science, Bangalore or a Regional Engineering college other than a hospital.
b) Non-commercial research institutions other than a hospital
2. The customs and excise duty exemption has been extended vide notification No.51/96 Customs and
10/97-central Excise respectively, a copy each of which is enclosed for your reference.
3. While DSIR has been issuing certificates to essentiality of the equipment, spares. Accessories,
consumables needed for research by non-commercial research institutions on case to case basis, the
Public funded research institution or a University or an Indian Institute of technology or Indian Institute of
Science, Bangalore or a Regional Engineering College listed at (a) above have been given registration by
DSIR, which empowers the head of intuitions to issue essentiality certificate to obtain Customs Duty/Excise
Duty exemption on equipment, spare, accessories, consumable needed for research purposes only.
4. The notification has defined the tern ”University” for the purpose of customs and excise exemption
on equipment, spare, accessories, consumable needed for research purposes. This definition reads as
follows:
“(b) University means a university established or incorporated by or under a Central, State or Provincial Act
and included(i)
(ii)
(iii)
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.
An institution declared by Parliament by law to be an institution of national importance
A college maintained by or affiliated to, a University”
5. DSIR has registered a number of universities under the provisions of the above Notification, which
empowers the registrars of universities to issue essentiality, certificates. Similarly Govt. Owned colleges or
colleges which are fully funded by the central/state Govt. And which are having recognition from university
for research at Ph.D. level or at PH level at Engineering, Medicine or Computer Science, Post doctoral
research by faculty/scholars, or colleges undertaking research sponsored by industry/government or other
organization have also been registered by DSIR, which empower the Principal or Director to issue the
essentiality certificate for equipment,spares,accessories,consumables needed for research purposes.
There is no change in the procedure for universities and Govt. owned colleges.
6. As regards privately funded/managed colleges which are affiliated,it has Been decided with the
approval of Hon’ble Minister (HRD and S&T) that universities to which these colleges are affiliated will
issue essentiality certificates on case to case basis (for each item) to these colleges for
equipment,spares,accessories,consumables excusively required for research proposes only provided:
The colleges are recongnised as Ph.D level research centre in natural,applied and /or social
sciences or for PG level courses in agricultural sciences,engineering and/or computer science by
universities to which they are affiliated.
The colleges have research/academic council of their own to screen and review the research
programmes or their research programmes are screened by the universities.
7. Medical colleges are not eligible for issuance of the essentiality vertificates by universities for
customs/excise dulty exemption under above mentioned notification.
8. DSIR has prepared a set of guidelines for registrar of the Universities for purposes of issuing essentiality
certificates to the affiliated private colleges (on case to case basis for each item of imports of indigenous
purchases) for equipment,spares,accessories,consumables for exclusively needed for research purposes.
The guidelines are enclosed herewith for your kind retention and compliance.
9. Henceforth,the privately funded/managed colleges will not be given registration by DSIR and if any
college holds such registration it, ceases to be valid beyond 31-08-1998.
10. The Universities,while submitting the half-yearly returns of imports/indigenous purchases to DSIR
should include the details of duty free imports/indigenous purchases availed by the private colleges for
which essentility certificates have neen issued by the University.
This issue with the approval of Hon’ble Minister (HRD and S&T).
Yours faithfully
Sd/(JAGDISH SINGH)
Joint Advisor
Copy to:-
All Colleges registered with DSIR in terms of Notification No.51/96-Customs and 10/97-Central
Excise
All Collectors of Customs and Collectors of Central Excise
DEPARTMENT OF SCIENTIFIC & INDUSTRIAL RESEARCH
SUBJECT: Guidelines for issuance of essentiality certificate to colleges for availing customs duty
exemption in terms of Government Notification No.51/96-Customs dated 23-07096 and Central
excise duty exemption in terms of Government Notification No.10/97-Central
Excise dated 01-03097
As per the above notification a 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 are required to obtain registration from DSIR for purposes of availing customs duty
exemption on imports and central excise duty exemption on domestic purchases of
equipment/consumables needed for research purposes. Copies of notifications are enclosed herewith.
2. The definition of the University in the above notification is as follows:
“University means a University established or incorporated by or under a central,state or provincial Act and
includesI)
An institution declared under section 3 of the University Grants Commission Act,1953(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”
3. Privately funded/managed colleges shall be eligible for issuance of essentiality certificates for
customs/Central excise duty exemption on equipment ,accessories, spare parts and consumables needed
exclusively for research, if these colleges satisfy the following criteria:
The college which is being issued the essentiality certificate by the university should be affiliated to
the University.
The college should be recognized as Ph.D level research centre in natural/applied/social science
or for PG level courses in engineering, computer science, agricultural science by universities to
which it is affiliated.
The college should have a research/academic council of its own to screen and approve the
research programmes and /or the research programs should be screened and approved by the
University.
4. The equipment, accessories, spare parts and consumables for which customs and central Excise duty
exemption is sought should be exclusively meant for research purposes only. The equipment required for
education/training or dual use such as research and training are not eligible.
5. Medical colleges are not eligible for issuance of the essentiality certificates b universities for
customs/excise duty exemption under above mentioned notifications.
6. The application for Essentiality certificates for itme needed exclusively for research should be submitted
in the enclosed proforma and the essentiality certificate should be signed by the Registrar of the university
concerned, in Part B of the application.
7. The University should constitute a multidisciplinary committee of Academicians/ Professors,which will
meet periodically and consider all application for customs and central excise duty exemption for items
needed exclusively for research along with the research programs and will submit its recommendations to
the Registrar of the university. The committee may have members form faculty of the
University,Govt.owned colleges,eminent scientists from other Univeristy, National laboratories etc.
8. The University should maintain record of cumulative imports/indigenous purchases by each private
college and whils submitting half yearly returns to DSIR, the details or imports/indigenous purchases by
each college based on the essentiality certificate issued by university should be given
****************
CUSTOMS & EXCISE NOTIFICATION
NOTIFICATION
New Delhi,dated the 23rd July,1996
1 Shravana,1918 (Saka)
No.51/96-CUSTOMS
G.S.R. (E) – In exercise of the powers conferred by sub-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 falling within the Frist Schedule to the Customs Tariff Act 1975 (51 of
1975) and specified in column (3) of the table hereto annexed,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 lunder section 3 of the said Customs Tariff Act, when imported into
India, by imjporters specified in column (2) of the said table, sujet ot the conditions specified in the
corresponding entry in column (4) of the said Table.
2. This notification shall come into force with effect from the 1 st day of September, 1996.
TABLE
S.No.
(1)
1.
Name of the importer
(2)
Description of goods
(3)
Public funded research institution (a) Scientific and technical
university or an Indian Inst. Instruments,apparatus,equipment
Of technology or Indian Institute (including computer)
Of Science,Bangalore or a Regional
Engineering College,other than
(b) accessories,spare parts and
a hospital
consumables thereof,
(c) Computer software,compact
Disc-Read only Memory (CD-ROM)
Recorded magnetic tapes,
Microfilms, microfiches.
2. Non-commercial research
Institutions,other than a
Hospital
(a) scientific and technical
instruments,apparatus,equipment
(including computer);
(b) accessories,spare parts and
Consumables thereof,
(c) computer software,compact
Disk-Read (CD-Rom), recorded
Magnetic tapes,microfilms,
Microfiches
Conditions
(4)
If, the importer-(i) it Or a
registered with the Govt
of Indian in the Dept of
Scientific & Industrial
Research.
(ii) produces,at the time of
importation,a certificate from
the Head of the institution in
Each case certifying that the
Said goods are required for
Research purposed only.
(i) The importer is
registered with the Govt.of
India in the Dept. of
Scientific and Industrial
Research.
(ii) an officer not below the rank
of a Deputy Secretary to the
Govt.of India in the said Dept.
certified,in each case that the
Importer is not engaged in any
Commercial activity and that
The said goods are required for
Research purpose only
(iii) the goods are covered by a
Pass –Book issued by the said
Department
(iv) the aggregate C.I.F.value
Of imports under this
Exemption does not exceed
Rupees two crores in the case
Of consumables 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 per cent of the recurring expenditure is met by the central government of any State or
the administration of any Union territory.
(b) “University” means a university established or incorportated by or under a Central,State of
provincial Act and includes(i)
(ii)
(iii)
An institution declared under sectopm 3 of the University Grants commission Act,.1956 (3
of 1956) to be a university for the purposes of that Act;
An institution declared by Parliament by law to be a institution of national importance;
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,Assiociation,Laboratory,clinic or
Maternity Home which renders medical,surgical or diagnostic treatment.
(RAJIV TALWAR)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
NOTIFICATION
New Delhi,the 1st March,1997
10 Phalguna, 1918 (Saka)
No.10/97 – CENTRAL EXCISE
G.S.R. (E) – 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 isnecessary 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, (5 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 Institution
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
Institution of Science
Bangalore or a Regional
Engineering college,
Other than 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 Dept. of Space or
Dept of Atomic Energy or the
Defence Research Development
Organization of the Govt of India
and produces a certificate to that
effect form an officer not below
the rank of a Deputy Secretary to
The Govt of India in the concerned
Dept to the manufacturer at the
Time of clearance of the specified
goods; or
(b) is registered with the Govt. of
India in the Dept. of Scientific &
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 does not exceed fifty
thousand rupees.
(2) Non- commercial
Research institutions,
Other than a hospital
(a) Scientific and Technical
instruments,apparatus,equipment
(including computers);
(i) the institution is registered
with the Govt of India in the Dept.
of Scientific & Industrial Research
(b) accessories and spare parts
There of and comsumables;
(c) computer software, Compac
Disc-read only Memory
(CD-ROM),recorded magnetic
Tapes,microfilm,microfiches;
(i) an officer not below the rank of
a Deputy Secretary to the Govt of
India in the said Dept 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;
(d)Prototyes.
(iii) the goods are covered by a passBook issued by the said Dept.
(iv) the aggredate 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 purpose 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 establish or incorporated by or under a Central, State or Provincial
Act and includesi)
ii)
iii)
An institution declared under section 3 of the University Grants Commission Act, 1956 (3
of 1956) to be deemed university for the purposes of that Act;
An institution decleared by Parliament by law to be an institution of national importance;
A college maintained by, or affiliated to, a University;
(c) “Head” meansi)
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 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,surgival or diagnostic treatment.
(NAVNEET GOEL)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA