Notification No. 167/71-C.E. Dated 11-9-1971

Exemption to educational and research institute products. - In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 75E/67-C.E., dated 3-6-1967, the Central Government hereby exempts all excisable goods produced in a technical, educational and research institute during the course of imparting technical training of an academic or vocational nature or carrying out experiments or research, from the whole of the duty of excise leviable thereon: 

Provided that an officer not below the rank of an Assistant Commissioner of Central Excise is satisfied that the goods are produced in such institute during the course of imparting such training or carrying out such experiments or research: 

Provided further that - 

(i) such certificate or evidence as may be required by an officer not below the rank of an Assistant Commissioner of Central Excise for verifying that goods have been produced only in the aforesaid manner is furnished; 

(ii) such records as may be prescribed by an officer not below the rank of an Assistant Commissioner of Central Excise are maintained; and 

(iii) such premises as may be desired to be inspected by an officer not below the rank of an Assistant Commissioner of Central Excise are allowed to be inspected by the officers of the Central Excise Department.

[As amended by Notifications No. 6/79-CE dated 13-1-1979 and 96/95-CE dated 26-5-1995.]