Notification No. 51/1996, Dated 23rd July 1996

S. No.

Name of the importer

Description of goods

Conditions

(1)

(2)

(3)

(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, parts, consumables and live animals (for experimental purposes); 

(c) Computer software, Compact Disc-Read Only Memory (CD-ROM),recorded magnetic tapes, microfilms, microfiches; 

(d) proto-types, the C.I.F. value of which does not exceed rupees fifty thousand in a financial year.

(i) The goods 'are imported by or for delivery to-

(a) a public funded research institution under the administrative control of the Department of Space or the Department of Atomic Energy or the Department of Defence Research and Development of the Government of India, or 

(b) an institution registered with the Government of India in Department of Scientific and Industrial Research; and the importer produces a certificate to this effect from an officer not below the rank of a Deputy Secretary in the concerned Department; 

(ii) The importer 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 purposes only; 

(iii) In the case of import of live animals for experimental purposes, the importer produces, at the time of importation, a certificate from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals; and

(iv) When the goods are imported for delivery to an institution, the certificates specified in items (i) and (ii), as the case may be, items (i), (ii) and (iii) above shall be produced at the time of clearance of the goods from a warehouse appointed under Section 57 or 58 of the Customs Act, 1962 (52 of 1962). 

(b) is registered with the Government of India in Department of Scientific and Industrial Research; and

(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 purposes only.

2.

Non-commercial research insti