GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 1st March, 2007 10 Phalguna, 1928 (SAKA)
NOTIFICATION No.24/2007-CUSTOMS
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 51/96-Customs, dated the 23rd July, 1996 which was published vide number G.S.R. 303(E) of the same date, namely:-
In the said notification, in the TABLE, for S.No.2 and the entries relating thereto, the following S.No. and entries shall be substituted, namely:-
TABLE
| S.No. | Name of the importer | Description of goods | Conditions |
| (1) | (2) | (3) | (4) |
| “2. | Research institutions, other than a hospital | (a) Scientific and technical instruments, apparatus, equipment (including computers);
(b) accessories, (c) computer software, Compact Disc-Read Only Memory (CD- ROM), recorded magnetic tapes, microfilms, microfiches; (d) prototypes, the C.I.F. value of which does not exceed rupees fifty thousand in a financial year |
(1) The importer –
(i) is registered with the Government of India in the Department of (ii) produces a certificate from the Head of the institution, in each case of import, certifying that the said goods are essential for research purposes and will be used for the stated purpose only; (iii) in the case of import of live animals for experimental purposes, produces, at the time of importation, a certificate from the Head of the institution that the live animals are required for research purposes and encloses a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals. (2) The goods falling under (1) above shall not be transferred or sold for a period of five years from the date of importation.”. |
[F.No. 334/1 /2007-TRU]
(S. Bajaj)
Under Secretary to the Government of India
Note.- The principal notification No.51/96-Customs, dated the 23rd July, 1996 was published in the Gazette of India vide number G.S.R. 303(E), dated the 23rd July, 1996 and was last amended vide notification No.28/2003-Customs, dated the 1st March, 2003 and published vide number G.S.R.163(E), dated the 1st March, 2003.
