Notification No. 28/2013, Dated 1st Oct 2013

 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE) 

Notification No. 28/2013-Central Excise

New Delhi, the 1st October, 2013 

  G.S.R. 666 (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, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.10/97-Central Excise, dated the 1st March, 1997 which was published in the Gazette of India, Extraordinary, vide number G.S.R. 116 (E), dated the 1st March, 1997, namely:- 

 In the said notification, in the TABLE, after serial number 2 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

TABLE

S. No.

Name of the Institutions

Description of the goods

Conditions

(1)

(2)

(3)

(4)

“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.”.

 [F.No.354/142/2013 –TRU]

(Akshay Joshi)

Under Secretary to the Government of India 

Note: - The principal notification No.10/97-Central Excise, dated the 1st March, 1997 was published in the Gazette of India, Extraordinary, vide number G.S.R. 116(E), dated the 1st March, 1997 and was last amended vide notification No. 16/2007- Central Excise, dated the 1st March, 2007, vide number G.S.R. 145(E), dated the 1st March, 2007.

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