Customs exemption for agro chemical R&D imports: duty relief subject to export linked eligibility, installation, certification, and non transfer conditions. Exemption from basic and additional customs duties is granted for specified research and scientific equipment imported for use by Agro Chemical Sector Units that meet export turnover and registered R&D wing requirements. Condition No. 53A requires imports to be for R&D, to remain within a capped value relative to prior year FOB exports, to be supported by a Joint DGFT export certificate, to be installed within six months with excise certification at the port, and to remain non transferable for a seven year retention period from installation. Eligible items are listed in List 28A.
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.
Customs exemption for agro chemical R&D imports: duty relief subject to export linked eligibility, installation, certification, and non transfer conditions.
Exemption from basic and additional customs duties is granted for specified research and scientific equipment imported for use by Agro Chemical Sector Units that meet export turnover and registered R&D wing requirements. Condition No. 53A requires imports to be for R&D, to remain within a capped value relative to prior year FOB exports, to be supported by a Joint DGFT export certificate, to be installed within six months with excise certification at the port, and to remain non transferable for a seven year retention period from installation. Eligible items are listed in List 28A.
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