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Seeks to exempt second-hand computers/computer peripherals including printer, plotter, scanner, monitor, key-board and
storage unit received as donation by a school.
11-2-1999
Notification No. 18/99-Customs
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act/1962 (52 of 1962), read with sub-
section (4) of section 68 of the Finance (No. 2) Act, 1996 (33 of 1996), the Central Government, being satisfied that it is
necessary in the public interest so to do, hereby exempts second-hand computers and computer peripherals including printer,
plotter, scanner, monitor, key-board and storage unit from the whole of the duty and additional duty of customs leviable thereon
under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), special duty of customs leviable under sub-section (1) of
section 68 of the said Finance Act, and special additional duty, leviable under the section 3A of the said Customs Tariff Act,
when received as donation by a school run by the Central Government, State Government, Government of Union territory or a
local body or a recognized school run on a non-commercial basis by any organisation from a donor outside India, subject to the
condition that the said school undertakes to observe the procedure prescribed by the Assistant Commissioner of the Customs
having jurisdiction, for transport of the said goods from the Port/Airport 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 Assistant"Commissioner, within five years from the date of receipt of the said goods.
Provided that where the imports are made by a school run by any organization and such school is not run by Central
Government, State Government, Government of a Union territory or a local body, the importer shall furnish a certificate issued
by the Education Department of the concerned State Government or the Government of the Union Territory, as the case may
be, certifying that the said school is recognized by the State Government or the Government of the Union Territory and is run on
a non-commercial basis.
Notification No. 18/99-Cus., dated 11-2-1999. as amended by Notification No.57/2001-Cus. dated 29
th
May 2001.
notifications no 18 99 cus | iKargos