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of <h1>Second-hand Computers and Peripherals Donated to Schools Exempt from Customs Duties Under Customs Tariff Act, 1975</h1> The Central Government exempts second-hand computers and peripherals, such as printers and monitors, donated to schools from customs duties under the Customs Tariff Act, 1975. This exemption applies to schools run by the Central Government, State Government, Union territory, or local bodies, receiving donations from international donors. The school must adhere to procedures set by the Assistant Commissioner of Customs for transporting the goods and ensure they are not used commercially or disposed of without permission within five years of receipt.
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