Duty cap on recorded media imports for approved R&D institutions, subject to certification and non commercial use. The notification limits customs duty on recorded magnetic tapes, CD ROMs and floppy diskettes imported by Ministry approved non commercial R&D institutions to an effective ad valorem rate of 15% and exempts the whole of the additional duty under section 3, subject to production at clearance of a Deputy Secretary level certificate confirming the media contain educational or scientific material required for research, the institution's non commercial status, and recommendation for grant of exemption.