NOTIFICATION New Delhi, the 1
st
March, 2007
No. 16/2007-Central Excise 10 Phalguna, 1928 (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, on being satisfied that it is necessary in
the public interest so to do, hereby makes the following amendment in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 10/97-Central
Excise, dated the 1
st
March, 1997 which was published in the Gazette of India, Extraordinary,
vide number G.S.R.116(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
Institutions
Description of the goods Conditions
(1) (2) (3) (4)
“2. Research
institution,
other than a
hospital
(a) Scientific and
technical instruments,
apparatus, equipment
(including computers);
(b) accessories, parts and
consumables;
(c) computer software,
Compact Disc-Read Only
Memory (CD-ROM),
recorded magnetic tapes,
microfilms, microfiches;
(d) prototypes
(1) The institution -
(i) is registered with the Government of India in
the Department of Scientific and Industrial
Research;
(ii) Head gives a certificate in each case of
clearance of goods, certifying that the said goods
are essential for research purposes and will be
used for the stated purpose only.
(2) The aggregate value of prototypes received by
an institution does not exceed fifty thousand
rupees in a financial year.
(3) The goods falling under (1) and (2) above
shall not be transferred or sold by the institution
for a period of five years from the date of
installation.”.
[F.No.334/1/2007-TRU]
(S. Bajaj)
Under Secretary to the Government of India
Note.- The principal notification No.10/97-Central Excise, dated the 1
st
March, 1997 was
published in the Gazette of India vide number G.S.R. 116(E), dated the 1
st
March, 1997.