Exemption to computers and computer peripherals donated to educational, research, charitable institutes or
public funded or governmental organisation by 100% EOU, Software Technology Park,
Electronic Hardware Technology Park and Export Processing Zone Schemes.
In exercise of powers conferred by sub-section (1) 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, keyboard 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 68 of 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 Zone Schemes 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 the 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.Notification No. 47/98-Cus., dated 16-7-1998
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