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<h1>India Exempts Test Imports from Customs Duties; Conditions Apply Under Customs Act, 1962 for Re-export within Three Months.</h1> The Central Government of India exempts all goods imported for testing in approved test centers from customs duty and additional duty under the Customs Tariff Act, 1975. This exemption is granted under the Customs Act, 1962, provided certain conditions are met: the importer must provide evidence of the test center's approval by the relevant ministry, declare that the goods are for testing and re-export, ensure goods are re-exported within one month (or up to three months with extension), and execute a bond to pay duties if goods are not re-exported as required.