Customs exemption for educational magnetic tapes allows duty-free import by university bodies subject to certification and usage restrictions. Exemption from customs duty and the additional duty under section 3 is available for recorded magnetic tapes under Heading No. 85.24 imported for use in computers by university-level academic bodies, conditional upon a certification from a senior Ministry of Education officer that the tapes contain educational or scientific material for approved institutes, an undertaking to the Assistant Collector restricting use and re-recording, and prior permission from the Collector of Customs before any sale or disposal.
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 educational magnetic tapes allows duty-free import by university bodies subject to certification and usage restrictions.
Exemption from customs duty and the additional duty under section 3 is available for recorded magnetic tapes under Heading No. 85.24 imported for use in computers by university-level academic bodies, conditional upon a certification from a senior Ministry of Education officer that the tapes contain educational or scientific material for approved institutes, an undertaking to the Assistant Collector restricting use and re-recording, and prior permission from the Collector of Customs before any sale or disposal.
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