Exemption to imports for handicapped persons, charitable or social welfare purposes and research or educational programmes.
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government/ being satisfied that it is necessary in the public interest so to do, hereby exempts goods (hereinafter referred to as the said goods) of the description specified in column (2) of the Table hereto annexed and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the duty of customs leviable thereon which is specified in the said Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table and from the whole of the additional duty leviable thereon under section 3 of the second mentioned Act subject to the conditions, if any, laid down in the corresponding entry in column (4) thereof.
TABLE
(v) Phonographs and cassette players for playing talking books, magnetic tapes and cassettes for the production of talking books, electronic reading machines, television enlargers and optical aids.
Explanation. - For the purposes of this notification, the expression -
(a) "Head" means, -
(i) in relation to a University, Registrar thereof (by whatever name called),
(ii) in relation to a College, Principal thereof, (by whatever name called),
(iii) in relation to an institution. Director thereof (by whatever name called).
(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 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,
(iv) a research institution established, maintained or controlled by Government.
(c) Omitted.
(d) Omitted.
Notification No. 152/94-Cus., dated 13-7-1994 as amended by Notifications No. 122/95-Cus., dated 1-8-1995; No. 101/95-Cus., dated 26-5-1995; No. 65/96-Cus., dated 31-8-1996 w.e.f. 1-9-1996); No. 28/98-Cus., dated 2-6-1998;No. 27/99-Cus., dated 28-2-1999 and No. 20/2000-Cus., dated 1-3-2000.