Exemption for government research goods allows duty-free clearance for scientific instruments and prototypes subject to institutional certification and value limits. Amendment adds an exemption for Central and State Government departments and laboratories (other than hospitals) covering scientific and technical instruments (including computers), accessories, consumables, software and recorded media, and prototypes, provided the manufacturer produces at clearance a certificate from the head of the institution certifying research-use only and the aggregate value of prototypes received by an institution in a financial year does not exceed a stipulated ceiling.
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.
Exemption for government research goods allows duty-free clearance for scientific instruments and prototypes subject to institutional certification and value limits.
Amendment adds an exemption for Central and State Government departments and laboratories (other than hospitals) covering scientific and technical instruments (including computers), accessories, consumables, software and recorded media, and prototypes, provided the manufacturer produces at clearance a certificate from the head of the institution certifying research-use only and the aggregate value of prototypes received by an institution in a financial year does not exceed a stipulated ceiling.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
