Import exemption scope expanded to include Department of Defence Research and Development for public funded research institutions. The Central Government, invoking powers under sub-section (1) of Section 25 of the Customs Act, 1962, amends Notification No. 213/89-Customs by substituting in its opening paragraph the words identifying eligible departments so that 'Department of Space, the Department of Atomic Energy or the Department of Defence Research and Development' are specified, thereby extending the notification's import exemption for consumable goods to institutions under the Defence Research and Development Department.
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Provisions expressly mentioned in the judgment/order text.
Import exemption scope expanded to include Department of Defence Research and Development for public funded research institutions.
The Central Government, invoking powers under sub-section (1) of Section 25 of the Customs Act, 1962, amends Notification No. 213/89-Customs by substituting in its opening paragraph the words identifying eligible departments so that "Department of Space, the Department of Atomic Energy or the Department of Defence Research and Development" are specified, thereby extending the notification's import exemption for consumable goods to institutions under the Defence Research and Development Department.
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