Notification No. 46/74-Cus Dated 11-05-1974

Exemption available on pedagogic materials imported by non-commercial educational or vocational institution. - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts—

    (a) pedagogic material, namely, material used for purposes of educational or vocational training, and especially the models, instruments, apparatus, machines and accessories therefor;

    (b) spare parts for such pedagogic material; and

    (c) tools specially designed for the maintenance, checking, gauging or repair of such material;

temporarily imported by such non-profit-making educational or vocational training institutions as may be approved in this behalf by the Ministry of Education and Social Welfare, and to be used under the control and responsibility of such institutions for purposes of educational or vocational training of non-commercial nature, from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act,subject to the following conditions, namely:—
    (1) the importer makes a declaration at the time of import that the goods are being imported temporarily subject to re-exportation;

    (2) the goods are imported in reasonable quantities having regard to the purpose of importation;

    (3) the goods are capable of identification on re-exportation;

    (4) the goods are re-exported within six months from the date of importation or within such extended period not exceeding one year as may be allowed by the Commissioner of Customs,and an undertaking is furnished in writing by the importer to the effect that the goods shall be re-exported within the aforesaid period;

    (5) while the goods are in India, they remain in the ownership of a natural person resident abroad or a legal person established abroad;

    (6) a duly authorised officer of the Ministry of Education and Social Welfare certifies,in each case, that the goods in respect of which the exemption under this notification is claimed are pedagogic materials; and

    (7) generally subject to the provisions of the "Customs Convention on the Temporary Importation of Pedagogic Material" reproduced in the An-nexure to this notification.
ANNEXURE
Customs Convention on the temporary importation of pedagogic material
[See Customs Tariff 1994-95 and earlier editions]

ANNEXURE

Non-limitative list of pedagogic material —
    (a) Sound or image recorders or reproducers, such as : Slide and filmstrip projectors;

    Cinematographic projectors; Back-projectors and episcopes; Magnetophones,magnetoscopes and video equipment; closed circuit television equipment.

    (b) Sound and image media,such as :

    Slides,filmstrips and microfilms; Cinematographic films; Sound recordings (magnetic tapes,discs); Videotapes.

    (c) Specialised material, such as :

    Bibliographic equipment and audio-visual material for libraries;

    Mobile libraries;

    Language laboratories;

    Simultaneous interpretation equipment, Programmed teaching machines,mechanical or electronic;

    Material specially designed for the education or vocational training of handicapped persons.

    (d) Other material,such as :

    Wall charts,models,graphs,maps,plans,photographs and drawings;

    Instruments, apparatus and models designed for demonstrational purposes;ollections of items with visual or audio pedagogic information, prepared for the teaching of a subject (study kits);

    Instruments, apparatus, tools and machine-tools for learning a trade or craft.

as amended by Notification Nos. 190/76-Cus dt 2-8-1976, No. 129/86-Cus dt 17-2-1986 and No. 101/95-Cus dt 26-5-1995.