Customs exemption for consumable imports by public-funded research institutions requires officer certifications, use-restrictions, and official recommendation. Exemption from customs duty and additional duty is granted for consumable goods imported by public-funded research institutions under the Departments of Space or Atomic Energy, provided three certifications are produced: a non-availability certification by a Directorate General of Technical Development officer, a research-need and non-commerciality certification and recommendation by a Deputy Secretary-level officer, and a Head-of-institution certification that the goods will be used only for research and not transferred.
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 consumable imports by public-funded research institutions requires officer certifications, use-restrictions, and official recommendation.
Exemption from customs duty and additional duty is granted for consumable goods imported by public-funded research institutions under the Departments of Space or Atomic Energy, provided three certifications are produced: a non-availability certification by a Directorate General of Technical Development officer, a research-need and non-commerciality certification and recommendation by a Deputy Secretary-level officer, and a Head-of-institution certification that the goods will be used only for research and not transferred.
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