Customs exemption for scientific research imports subject to passbook, certification, noncommercial use and value limits. Exemption from customs duty and additional duty is provided for scientific and technical instruments, apparatus, equipment, accessories, spare parts and consumable goods imported by public-funded research institutions or Universities, conditional on a Pass Book issued by the relevant Central department, departmental certification that the importer is non-commercial, Head certification that items are not domestically manufactured and will be used only for research, and compliance with specified aggregate and per-item CIF value limits and procedural requirements.
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 scientific research imports subject to passbook, certification, noncommercial use and value limits.
Exemption from customs duty and additional duty is provided for scientific and technical instruments, apparatus, equipment, accessories, spare parts and consumable goods imported by public-funded research institutions or Universities, conditional on a Pass Book issued by the relevant Central department, departmental certification that the importer is non-commercial, Head certification that items are not domestically manufactured and will be used only for research, and compliance with specified aggregate and per-item CIF value limits and procedural requirements.
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