Duty Exemption of Computers, CD-Roms


Following message should be of interest to the Indian members.

A new customs notification No.51/96, dated 23 July 1996 has been issued related to duty exemption of scientific equipment, computers, accessories, software, CD-ROMs, etc., imported by public funded research institutes, educational institutions and non-commercial institutions. The notification comes into effect from 1st September 1996. Under this notification, 100% exemption is given for these imports by the institutions mentioned below.

I understand that, with this notification, there will be no need for obtaining a separate duty exemption certificate for importing CD-ROM databases by PUBLIC FUNDED RESEARCH & EDUCATIONAL INSTITUTIONS. The head of the institution has been authorised to certify the import. Further more, I also understand that the Pass Book will be withdrawn subsequent to this notification coming into effect, for these institutions.

Type of Institution        Description of goods         Conditions

Public funded research    (a) Scientific and technical  If the importer
institution or a              instruments, apparatus,   (i) is registered
university or an Indian       equipment (including      with the Govt. of
Institute of Science,         computers).               India in the Dept.
Bangalore or a Regional   (b) accessories, spare        of Scientific and 
Engineering College,          parts and consumables     Industrial Research
other than a hospital.        thereof.                  (ii) produces, at 
                          (c) computer software,        the time of impor-   
                              Compact Disc-Read         tation, a certifi-
                              Only Memory (CDROM),      cate from the head
                              recorded magnetic         of the institution
                              tapes, microfilms,        in each case certi-
                              microfiches.              fying that the 
                                                        said goods are
                                                        required for research
                                                        purposes only.

Non-commercial research   (a) Scientific and            (i) The importer is
institutions, other           technical instruments,    registered with the
than a hospital               apparatus, equipment      Government of India
                              (including computers).    in the Department of
                          (b) accessories, spare        Scientific and 
                              parts and consumables     Industrial Research.
                              thereof.                  (ii) an officer not
                          (c) computer software,        below the rank of a 
                              Compact Disc-Read         Deputy Secretary to
                              Only Memory (CD-ROM),     the Government of 
                              recorded magnetic         India in the said
                              tapes, microfilms,        Department certifies
                              microfiches.              in each case that the
                                                        the importer is not 
                                                        engaged in any
                                                        commercial activity
                                                        and that the said
                                                        goods are required
                                                        for research pur-
                                                        poses only.
                                                        (iii) the goods are
                                                        are covered by a 
                                                        a Pass-Book issued
                                                        by the said Dept.
                                                        (iv) the aggregate
                                                        CIF value of imports
                                                        under this exemption
                                                        does not exceed
                                                        rupees two crores
                                                        in the case of 
                                                        consumbales and
                                                        rupees five crores
                                                        in other cases,
                                                        in a financial year.

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