Customs exemption for scientific and technical instruments imported for defence research conditioned on necessity and non availability certificates. Exemption relieves Hindustan Aeronautics Limited from customs duty in excess of that calculated at 25% ad valorem and from the whole of additional duty under section 3 on scientific and technical instruments (including spare and component parts but excluding consumables) imported for defence research, conditional on a Joint Secretary's certificate of essentiality and exclusive research use and a Directorate General of Technical Development certificate that the goods are not manufactured in India, both produced to the Assistant Collector of Customs at clearance or within an allowed period.
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 and technical instruments imported for defence research conditioned on necessity and non availability certificates.
Exemption relieves Hindustan Aeronautics Limited from customs duty in excess of that calculated at 25% ad valorem and from the whole of additional duty under section 3 on scientific and technical instruments (including spare and component parts but excluding consumables) imported for defence research, conditional on a Joint Secretary's certificate of essentiality and exclusive research use and a Directorate General of Technical Development certificate that the goods are not manufactured in India, both produced to the Assistant Collector of Customs at clearance or within an allowed period.
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