Concessional duty for research imports may be allowed when an affiliated university issues an essentiality certificate. Where privately funded colleges lack DSIR registration, concessional customs duty under Notification No. 51/96-Cus. may be extended on a case-by-case basis if the college's affiliated University-an eligible importer under the notification-issues an item-specific essentiality certificate for equipment exclusively required for research, and imports are for delivery to or use by that University (including in affiliated college laboratories).
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.
Concessional duty for research imports may be allowed when an affiliated university issues an essentiality certificate.
Where privately funded colleges lack DSIR registration, concessional customs duty under Notification No. 51/96-Cus. may be extended on a case-by-case basis if the college's affiliated University-an eligible importer under the notification-issues an item-specific essentiality certificate for equipment exclusively required for research, and imports are for delivery to or use by that University (including in affiliated college laboratories).
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