Notification No. 84/71-Cus Dated 11-09-1971

Exemption on scientific equipments imported by non-commercial scientific or educational institutions.-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 scientific equipments, namely, instruments, apparatus, machines or accessories therefore used for purposes of scientific research of education, and spare parts of these equipments and tools specially designed for their maintenance, checking, guaging or repair, temporarily imported by such non-profit making scientific or educational institutions as may be approved in this behalf by the Ministry of Education and to be used under the control 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(51of 1975), and from whole of ¹[integrated tax leviable thereon under sub-section (7) of section 3] ^OLD[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 agreeing to re- export the goods 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; and

(6) generally subject to the provisions of the customs Convention on the temporary importation of scientific equipment reproduced in the Annexure to this notification.

1. Substituted Vide: Notification No.43/2017-Customs Dated 30/06/2017

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.