The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 251] NEW DELHI, FRIDAY, JULY 22, 1977/ASADHA 31,1899
Separate paging is given to this Part in order that it may be filed
as a separate compilation
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
CENTRAL EXCISES
New Delhi, the 22nd July 1977
G.S R. 538(E)—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts computers falling under Item No 33DD of the First Schedu'e to the Central Excises and Salt Act 1944 (1 of 1944) and sold to an educational and research institution from the whole of the duty of excise leviable thereon, subject to the condition that the manufacturer produces before the Assistent Collector of Central Excise a certificate issued by the duly authorised officer of the Government of India in the Department of Electronics that the said institution to which the computers have been sold is an institution approved as an educational and research institution by the Department of Electronics.
1^38 T t lE GAZEtTE OF INDIA EJtxRAOKDlNAtfV J?ART 11—SEC 3 (IK