Exemption to certain goods supplied to specified research institutions.

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..... Notification No. 10/97-CE, dated 1-3-1997 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, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in column (3) of the Table below and falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 19....

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.... (c) computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches. (d) Prototypes (i) If the institution - (a) is a public funded research institution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence Research Development Organization of the Government of India and produces a certif....

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....mables; (c) computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches; (d) prototypes (1) The institution - (i) is registered with the Government of India in the Department of Scientific and Industrial Research; (ii) Head gives a certificate in each case of clearance of goods, certifying that the said goods are essential for resea....

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....e 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.] Explanation. - For the purposes of this notification, the expression, - (a) "Public funded research institution"....