Research-use import exemption: head of institution must certify non-commercial research use to customs for eligibility. The amendment removes the condition (ii) certificate requirement for certain tariff headings and instead requires the head of the importing institution to certify to the Assistant Collector of Customs that the import is essential for research, will be used only for such purposes, and that the institution is not engaged in any commercial activity.
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-use import exemption: head of institution must certify non-commercial research use to customs for eligibility.
The amendment removes the condition (ii) certificate requirement for certain tariff headings and instead requires the head of the importing institution to certify to the Assistant Collector of Customs that the import is essential for research, will be used only for such purposes, and that the institution is not engaged in any commercial activity.
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