ADHOC EXEMPTION ORDER NO.

25 OF 2011 (ISSUED UNDER SECTION 25(2) OF THE CUSTOMS ACT, 1962)

To,

F. No. 460/30/2011-CUS. V GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE New Delhi, the Ist December, 2011 Commissioner of Customs (Import & General), New Customs House, Near IGI Airport, New Delhi-110037 Subject: Request for Ad-hoc exemption from Customs duty on import of Digistar D4SP2HDQ Digital Planetarium System and other equipment by M/s. Jawaharlal Nehru Memorial Fund, New Delhi-regarding.

Sir, The undersigned directed to refer to a request from M/s. Jawaharlal Nehru Memorial Trust, New Delhi (hereinafter referred to as the applicant institution) for exemption from payment of Customs Duty on import of Digistar D4SP2HDQ Digital Planetarium System and other equipment to be installed in the Jawahar Planetarium at Anand Bhawan, Allahabad, Uttar Pradesh. 2. Under the circumstances of exceptional nature as mentioned above and in exercise of the powers conferred by subsection (2) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts the said goods imported into India i.e. Pico Projector equipments valued at USD 3,92,000/(USD Three Lakh Ninety Two Thousand One only) i.e. equivalent to Rs. 1,96,19,600/- (Rupees One Crore Ninety Six Lakh Ninetween Thousand Six Hundred only) with details as per the annexure attached, from the: (a) Whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975;

(b) Whole of the additional duty leviable the under section 3 of the Customs Tariff Act, 1975;
(c) Whole of special additional duty of customs leviable thereon under section 3A of the Customs Tariff Act, 1975,

subject to the conditions that the goods imported under this exemption order: (i) shall be used only for the purpose for which they are imported; (ii) shall not be used for any commercial purpose whatsoever; (iii) shall not be sold, disposed of, gifted, loaned, exchanged, or parted away, except as stated above, without prior permission of the Department of Revenue, Ministry of Finance, New Delhi; (iv) shall be open for inspection by the Customs Officer.

3. An undertaking subjecting the applicant institution to the conditions mentioned in Para 2 above shall be given by the applicant institution before the concerned Commissioner of Customs for claiming any benefit of exemption under this order. The said Commissioner shall ensure that copies of documents pertaining to the import of the said equipments such as the Bill of Entry, Invoice etc. along with a copy of the aforementioned undertaking are sent to the Commissioner of Central Excise, Delhi-I within fifteen days of the issuance of this order or within fifteen days of the clearance of the equipment exempted by this order, whichever is later, but within the validity period of this order. 4. The applicant institution shall intimate to the Commissioner of Central Excise, Delhi-I within one month of the issuance of this Ad-hoc Exemption Order, or within one month of the clearance of the goods exempted by this order, whichever is later, but within the validity period of this order, details of this proposed site of utilization of the exempted goods, along with any other information that the Commissionerate may require for verifying the compliance of the conditions of this order. 5. In the event of any default detected subsequent to the import of the said goods, the Commissioner of Customs concerned shall take necessary action such as realization of Customs Duty, exempted by this order on the subject goods, penal action for such violations etc. Such action taken by the concerned Commissioner of Customs shall be intimated to the Board.

6. This exemption order does not ipso facto exempt the goods from the other prohibitions e.g. formalities to be fulfilled in terms of Foreign Trade (Development & Regulation) Act, 1992 and Rules made thereunder etc. This Ad-hoc Exemption Order is valid upto May 31, 2012. Yours faithfully, Enclosures: As above. (ABHINAV GUPTA) Under Secretary to the Government of India.

Copy To: Commissioner of Central Excise, Delhi I, C. R. Building, I. P. Estate, New Delhi 110 109 with a request to send a report in respect of the conditions mentioned at Para 2 above to the Commissioner of Customs (Import & General), New Customs House, Near IGI Airport, New Delhi within three months of the issue of this order. Any infringement of the conditions of this Ad-hoc Exemption Order (AEO) shall be brought to the notice of the Commissioner of Customs concerned for taking necessary action such as realization of Customs Duty on the subject goods, penal action for such violations etc. Commissioner of Customs (Import), New Custom House, Mumbai. Shri Subir Mallick , Principal Director (Indirect Taxes), Central Receipt Audit Wing, Office of the Comptroller and Auditor General, 10, Bahadur Shah Zafar Marg, New Delhi110002. Shri Karan Singh,Vice Chairman, Jawaharalal Nehru Memorial Fund, Teen Murti House, New Delhi-110011 for kind information please with respect to their letter dated 13th October, 2011. Guard File. (ABHINAV GUPTA)

Under Secretary to the Government of India