Import Supply No.16/2003
Export Supply No. 16/2003

PUBLIC NOTICE NO. 51/2003 DATE : 12/05/2003

Imports for delivery to an institution, eligibility under Notification 51/96-Cus

Please find enclosed herewith a copy of CBEC Circular No.27/2003-Customs dated 2nd April, 2003 issued from F. No. 528/14/2003-Cus-TU clarifying the issue cited above.

2. You are requested to give wide publicity to above clarification and inform your members.

(A. HUSSAIN)
COMMISSIONER OF CUSTOMS (IMPORT)

Encl:As above.
Issued from F.No. S/26-156/2003 A(G) Date:07.05.2003

Circular No. 27/2003-Customs

F.No.-528/14/2003- CUS(T.U.)
GOVERRNMENT OF INDIA
MINISTRY OF FINANCE & COMPANY AFFAIRS
DEPARTMENT OF REVENUE
(TARIFF UNIT)

New Delhi, 2nd April, 2003.

To

All Chief Commissioner of Customs,
All Chief Commissioner of Customs & Central Excise,
All Commissioner of Customs,
All Commissioner of Customs & Central Excise,
Webmaster@ cbec.gov.in,
Taxindiaonline

Sir,

Subject: Imports for delivery to an institution, eligibility under notification 51/96-Cus-reg.

I am directed to refer to the subject mentioned above and to say that notification No. 51/96-Cus, dated 23.07.96, prescribes concessional rate of duty on specified goods when imported by importers specified in column (2) of the table to the notification, provided to conditions specified in column (4) of the table are complied with. The importers specified in column (2) against Sr. No. 1 of the table are, Public Funded Research Institutions, universities, Indian Institutes of Technology, Indian Institute of Science, Bangalore, and Regional Engineering Colleges. The conditions specified in column (40 against Sr. No. 1 of the table, particularly condition Nos. (i) and (iv) , however, also cover the situation where goods are imported for delivery to institutions as specified in the notification. A doubt has been raised whether goods imported by an importer not mentioned in column (2) against Sr. No. 1 of the table, but meant for delivery to an institution specified in the notification, can be extended benefit of concessional rate of duty under the said notification, or not.

2. The matter has been examined by the Board. Harmonious construction of provisions of the notification leads to the clear interpretation that benefit of concessional rate of duty under the said notification has to be allowed even in those cases where imports are made by importers other than the institutions specified in column (2) against Sr. No. 1 of the table, provided such imports are made for delivery to an institution specified in the notification.

3. Suitable Public Notice may be issued for benefit of the trade.

4. Receipt of this circular may be acknowledge.

5. Hindi version will follow.

Yours faithfully,

(H.K. Sharma)
Senior Technical Officer
(Tariff Unit)

CC to:

PS to Chairman and Members of CBEC,
All Sections under CBEC,
All Directorates under CBEC.



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