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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i) DATED THE 1
ST
MARCH, 2007]
10 PHALGUNA, 1928 (SAKA)

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

New Delhi, the 1
st
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 23
rd
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,
parts,
consumables and
live animals (for
experimental
purposes);
(c) computer
software, Compact
Disc-Read Only
Memory (CD-
ROM), recorded
(1) The importer -
(i) is registered with the Government
of India in the Department of
Scientific and Industrial Research;
(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

magnetic tapes,
microfilms,
microfiches;
(d) prototypes, the
C.I.F. value of
which does not
exceed rupees
fifty thousand in a
financial year
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 23
rd
July, 1996 was
published in the Gazette of India vide number G.S.R. 303(E), dated the 23
rd
July, 1996
and was last amended vide notification No.28/2003-Customs, dated the 1
st
March, 2003
and published vide number G.S.R.163(E), dated the 1
st
March, 2003.
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