our company is a private limited company and we are recognised as in house research institution from DSIR,
we are supplying the research equipments to a central government company, now my question is whether I can claim exemption from excise duty for the material supplied to the central government company under notification 10/97 of central excise.
NOTIFICATION New Delhi,the 1st March,1997 No. 10/97-CENTRAL EXCISE 10 Phalguna, 1918 (Saka) G.S.R. (E).-In exercise of the powers conferred by sub- section (1) of section 5A of the Central Excise Act,1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in column (3) of the Table below and falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule, when supplied to the institutions specified in the corresponding entry in column (2) of the said Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table. T A B L E ---------------------------------------------------------------- S. Name of the Descripttion of Conditions No. Institution the goods (1) (2) (3) (4) ---------------------------------------------------------------- 1. Public (a) Scientific (i)If the funded and technical institution - research instruments, institution apparatus, (a) is a public or a equipment funded research university (including institution or an computers); under the Indian administrative Institute (b) accessories control of the of and spare parts Department of Technology of goods Space or or Indian specified in (a) Department of Institute above and Atomic Energy or of Science, consumables; the Defence Bangalore Research or a (c) computer Development Regional software, Organisation of Engineering Compact Disc- the Government College, Read Only Memory of India and other than (CD-ROM), produces a a hospital recorded certificate to magnetic tapes, that effect from microfilms, an officer not microfiches. below the rank of a Deputy (d) Prototypes Secretary to the Government of India in the concerned department to the manufacturer at the time of clearance of the specified goods; or (b) is registered with the Government of India in the Department of Scientific and Industrial Research and the manufacturer produces at the time of clearance, a certificate from the Head of the institution in each case, certifying that the said goods are required for research purposes only. (ii) The aggregate value of prototypes received by an institution does not exceed fifty thousand rupees 2 Non- (a) Scientific (i) the commercial and technical institution is research instruments, registered with institution apparatus, equip-the Government of s, other ment (including India in the than a computers); Department of hospital Scientific and (b) accessories Industrial and spare parts Research; thereof and (ii) an officer consumables; not below the rank of a Deputy (c) computer Secretary to the software, Government of Compact Disc- India in the said Read Only Memory Department (CD-ROM), certifies in each recorded case,that the magnetic tapes, institution is not microfilms, engaged in any microfiches. commercial activity and that (d) Prototypes the said goods are required for research purposes only; (iii) the goods are covered by a Pass-book issued by the said Department; (iv) the aggregate value of goods received under this exemption by an institution does not exceed rupees two crores in the case of consumables, rupees fifty thousand in the case of prototypes and rupees five crores in other cases, in a financial year --------------------------------------------------------------- Explanation. - For the purposes of this notification, the expression,- (a) "Public funded research institution" means a research institution in the case of which not less than fifty per cent of the recurring expenditure is met by the Central Government or the Government of any State or the administration of any Union territory; (b) "University" means a university established or incorporated by or under a Central, State or Provincial Act and includes - (i) an institution declared under section 3 of the University Grants Commission Act, 1956 (3 of 1956) to be a deemed university for the purposes of that Act; (ii) an institution declared by Parliament by law to be an institution of national importance; (iii) a college maintained by, or affiliated to, a University; (c) "Head" means - (i) in relation to an institution, the Director thereof (by whatever name called); (ii) in relation to a University, the Registrar thereof (by whatever name called); (iii) in relation to a college, the Principal thereof (by whatever name called); (d) OhospitalO includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment. (NAVNEET GOEL) UNDER SECRETARY TO THE GOVERNMENT OF INDIA
yes you could avail exemption
NOTIFICATION New Delhi,the 1st March,1997 No. 10/97-CENTRAL EXCISE 10 Phalguna, 1918 (Saka) G.S.R. (E).-In exercise of the powers conferred by sub- section (1) of section 5A of the Central Excise Act,1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in column (3) of the Table below and falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule, when supplied to the institutions specified in the corresponding entry in column (2) of the said Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table. T A B L E ---------------------------------------------------------------- S. Name of the Descriptttion of Conditions No. Institution the goods (1) (2) (3) (4) ---------------------------------------------------------------- 1. Public (a) Scientific (i)If the funded and technical institution - research instruments, institution apparatus, (a) is a public or a equipment funded research university (including institution or an computers); under the Indian administrative Institute (b) accessories control of the of and spare parts Department of Technology of goods Space or or Indian specified in (a) Department of Institute above and Atomic Energy or of Science, consumables; the Defence Bangalore Research or a (c) computer Development Regional software, Organisation of Engineering Compact Disc- the Government College, Read Only Memory of India and other than (CD-ROM), produces a a hospital recorded certificate to magnetic tapes, that effect from microfilms, an officer not microfiches. below the rank of a Deputy (d) Prototypes Secretary to the Government of India in the concerned department to the manufacturer at the time of clearance of the specified goods; or (b) is registered with the Government of India in the Department of Scientific and Industrial Research and the manufacturer produces at the time of clearance, a certificate from the Head of the institution in each case, certifying that the said goods are required for research purposes only. (ii) The aggregate value of prototypes received by an institution does not exceed fifty thousand rupees 2 Non- (a) Scientific (i) the commercial and technical institution is research instruments, registered with institution apparatus, equip-the Government of s, other ment (including India in the than a computers); Department of hospital Scientific and (b) accessories Industrial and spare parts Research; thereof and (ii) an officer consumables; not below the rank of a Deputy (c) computer Secretary to the software, Government of Compact Disc- India in the said Read Only Memory Department (CD-ROM), certifies in each recorded case,that the magnetic tapes, institution is not microfilms, engaged in any microfiches. commercial activity and that (d) Prototypes the said goods are required for research purposes only; (iii) the goods are covered by a Pass-book issued by the said Department; (iv) the aggregate value of goods received under this exemption by an institution does not exceed rupees two crores in the case of consumables, rupees fifty thousand in the case of prototypes and rupees five crores in other cases, in a financial year --------------------------------------------------------------- Explanation. - For the purposes of this notification, the expression,- (a) "Public funded research institution" means a research institution in the case of which not less than fifty per cent of the recurring expenditure is met by the Central Government or the Government of any State or the administration of any Union territory; (b) "University" means a university established or incorporated by or under a Central, State or Provincial Act and includes - (i) an institution declared under section 3 of the University Grants Commission Act, 1956 (3 of 1956) to be a deemed university for the purposes of that Act; (ii) an institution declared by Parliament by law to be an institution of national importance; (iii) a college maintained by, or affiliated to, a University; (c) "Head" means - (i) in relation to an institution, the Director thereof (by whatever name called); (ii) in relation to a University, the Registrar thereof (by whatever name called); (iii) in relation to a college, the Principal thereof (by whatever name called); (d) OhospitalO includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment. (NAVNEET GOEL) UNDER SECRETARY TO THE GOVERNMENT OF INDIA
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We are a Senior Secondary school esteblished in 1959 and have 80 G from IT department. Now we want establish scince leboritries and for that we will get suplly of furniture etc and other items for eductional purpose. Are we entital to awail exemption from central excise 12.36% as an educational institution. If yes what is the procuder to awail that. Awaiting responce.
Regards,
Rajiv Upadhyay
For Shri Gandhi Bal Niketan, Ratangarh (Churu-Rajasthan)
CAclubindia
