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Customs exemption for testing imports: duty and additional duty waived where head certifies goods are only for testing. Exempts all goods within the Customs Tariff Schedule when imported solely for testing into specified or Ministry-approved laboratories from the whole of customs duty and the whole of additional duty, conditional on certification by the head of the importing organisation that the goods are imported only for testing and will not be used or sold after testing.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for testing imports: duty and additional duty waived where head certifies goods are only for testing.
Exempts all goods within the Customs Tariff Schedule when imported solely for testing into specified or Ministry-approved laboratories from the whole of customs duty and the whole of additional duty, conditional on certification by the head of the importing organisation that the goods are imported only for testing and will not be used or sold after testing.
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