Customs exemption for consumable research imports requires certification and restricted research-only use upon import clearance. The Central Government exempts consumable goods imported by a public-funded research institution or a University from customs duty and additional duty, subject to conditions: certification by a Directorate General of Technical Development officer that the goods are not manufactured in India; certification by a Deputy Secretary in the Department of Science and Technology or Department of Education that the goods are required for research and the importer is not engaged in commercial activity; and certification by the Head of the importing institution that the goods will be used only for research and not transferred to others.
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 research imports requires certification and restricted research-only use upon import clearance.
The Central Government exempts consumable goods imported by a public-funded research institution or a University from customs duty and additional duty, subject to conditions: certification by a Directorate General of Technical Development officer that the goods are not manufactured in India; certification by a Deputy Secretary in the Department of Science and Technology or Department of Education that the goods are required for research and the importer is not engaged in commercial activity; and certification by the Head of the importing institution that the goods will be used only for research and not transferred to others.
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