Excise duty exemption on donated computer systems permits duty-free transfer from export-oriented units to specified public institutions subject to conditions. Indigenously procured computers and specified peripherals donated after two years by EOUs, STP, EHTP and EPZ units to recognized non-commercial educational institutions, registered charitable hospitals, public libraries, public-funded research and development establishments, or government organisations are exempt from the whole of excise duty, subject to donor certification of donee status and donee undertaking to follow prescribed transport procedures and to refrain from commercial use or disposal without permission for five years.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise duty exemption on donated computer systems permits duty-free transfer from export-oriented units to specified public institutions subject to conditions.
Indigenously procured computers and specified peripherals donated after two years by EOUs, STP, EHTP and EPZ units to recognized non-commercial educational institutions, registered charitable hospitals, public libraries, public-funded research and development establishments, or government organisations are exempt from the whole of excise duty, subject to donor certification of donee status and donee undertaking to follow prescribed transport procedures and to refrain from commercial use or disposal without permission for five years.
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