No Excise Duty on Computers, Instruments
and Software for Govt. Departments
[Central Excise
Notification No. 28 dated 1st October 2013]
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 further amendments
in the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No.10/97-Central Excise, dated the 1st
March, 1997 which was published in the Gazette of India, Extraordinary, vide number G.S.R. 116 (E), dated the 1st
March, 1997, namely:-
In the said
notification, in the TABLE, after serial number 2 and the entries relating
thereto, the following serial number and entries shall be inserted, namely:-
|
Table |
|||
|
S. No. |
Name of the
Institutions |
Description of
the goods |
Conditions |
|
(1) |
(2) |
(3) |
(4) |
|
“3. |
Departments and
laboratories of the Central Government and State Governments, other than a
hospital |
(a) Scientific
and technical instruments, apparatus, equipment(including computers); (b) Accessories
and spare parts of goods specified in (a) above and consumables; (c) Computer
software, Compact Disc-Read Only Memory(CD-ROM), recorded magnetic tapes,
microfilms, microfiches; (d) Prototypes |
(i) The manufacturer
produces at the time of clearance, a certificate from the head of the
institution in each case, certifying that the said goods are required for
research purpose only. (ii) The
aggregate value of prototypes received by an institution does not exceed
fifty thousand rupees in a financial year.”. |
[F.No.354/142/2013 –TRU]