Customs exemption for educational video media: duty waived for qualifying university or research imports subject to certification and use restrictions. Exemption for video cassettes and video tapes recorded with university or advanced technical educational programmes: imported by a University or qualifying research institution, such media are exempt from the whole customs duty and whole additional customs duty, conditional on production of a certificate from the recording organisation and institutional certification of need, and on an undertaking that the media will not be sold without customs permission, will only be used for technical education, and will not be re-recorded.
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 video media: duty waived for qualifying university or research imports subject to certification and use restrictions.
Exemption for video cassettes and video tapes recorded with university or advanced technical educational programmes: imported by a University or qualifying research institution, such media are exempt from the whole customs duty and whole additional customs duty, conditional on production of a certificate from the recording organisation and institutional certification of need, and on an undertaking that the media will not be sold without customs permission, will only be used for technical education, and will not be re-recorded.
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