Notification No. 30/2004-Cus Dated 28-01-2004
Exemption on second hand computers and computer peripherals including printer, plotter, scanner, monitor, keyboard and storage units by specified schools and charitable 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, and in supersession of the
notification of the Government of India in the Ministry of Finance (Department
of Revenue) No. 18/1999-CUSTOMS, dated the 11th February, 1999, published in the
Gazette of India, Extraordinary vide, G.S.R. No. 99(E), dated the 11th February,
1999, hereby exempts second hand computers and computer peripherals including
printer, plotter, scanner, monitor, keyboard and storage unit from the
whole of duty 1[and additional duty] of customs leviable thereon under the First
Schedule of the Customs Tariff Act, 1975 (51 of 1975), when received as donation
by -
(i) a School run by the Central Government or, Government of a State or, a Union
territory or, a local body;
(ii) an Educational Institution run on non-commercial basis by any organization;
(iii) a Registered Charitable Hospital;
(iv) a Public Library;
(v) a Public Funded Research and Development Establishment;
(vi) a Community Information Centre run by, the Central Government or,
Government of a State or, a Union territory or, local body;
(vii) an Adult Education Centre run by the Central Government or, Government of
a State or, a Union territory or, a local body, or
(viii) an organisation of the Central Government or, a Government of a State or,
a Union territory, from a donor outside India, subject to the condition that the
said organisation undertakes to observe the procedure prescribed by the Deputy
Commissioner of Customs or Assistant Commissioner of Customs having
jurisdiction, for transport of the said goods from the Port or Airport or Land
Custom Station or Inland Container Depot to its premises and such goods shall
not be used for any commercial purposes, and shall not be sold, disposed of,
gifted, loaned, exchanged or parted with, without the permission of the said
Deputy Commissioner or Assistant Commissioner of Customs, within a period of
five years from the date of receipt of the said goods and during the said period
of five years, the jurisdictional Deputy Commissioner of Customs or Assistant
Commissioner of Customs may inspect these organisations on random basis, to
ensure that the computers are actually there and have not been diverted or put
to unauthorized use:
Provided that where the imports are made by an organisation but not run
by the Central Government, Government of a State or Union territory or a local
body, the importer shall furnish a certificate issued by the relevant Department
of the Central Government or the concerned State Government or the Government of
the Union territory, as the case may be, certifying that the said organisation
is recognised by the Central Government or the said State Government or the
Government of the Union territory and is run on a non-commercial basis.
4[Provided further that nothing contained in this notification shall have effect after the 5[30th September, 2024] [helldodold[31st March, 2024.]helldod]
3omit[2[Explanation. . ' For the removal of doubts, it is hereby clarified that under the provisions of subsection (4A) of section 25 of the Customs Act, 1962, this conditional exemption shall, unless varied or rescinded, be valid upto the [31st March, 2024.]]
1. Omitted Vide: Notification No.44/2017-Customs Dated 30/06/2017
2. Inserted Vide Notification No. 09/2022-Customs Dated 01/02/2022 (w.e.f 02.02.2022)
3 Omitted Vide : Notification No. 12/2023-Customs Dated 01/02/2023 [w.e.f 02.02.2023]
4 Inserted Vide : Notification No. 12/2023-Customs Dated 01/02/2023 [w.e.f 02.02.2023]
5.Substituted Vide: Notification No. 07/2024-Customs Dated 29/01/2024