Research consumables exemption permits duty-free import for eligible institutions subject to registration, certification, and governmental recommendation. Consumable goods imported for research by DSIR-registered Research Institutions or by Universities are exempted from the whole of customs duty under the First Schedule and the whole of additional duty under section 3, subject to conditions: prior port registration application; Head of Institution certification that the institution is non-commercial, that total exempted consumables in the financial year do not exceed two lakh rupees, and direct importation; and production of a Deputy Secretary-level Government certificate confirming research necessity and recommending exemption.
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.
Research consumables exemption permits duty-free import for eligible institutions subject to registration, certification, and governmental recommendation.
Consumable goods imported for research by DSIR-registered Research Institutions or by Universities are exempted from the whole of customs duty under the First Schedule and the whole of additional duty under section 3, subject to conditions: prior port registration application; Head of Institution certification that the institution is non-commercial, that total exempted consumables in the financial year do not exceed two lakh rupees, and direct importation; and production of a Deputy Secretary-level Government certificate confirming research necessity and recommending exemption.
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