Exemption for research consumables: import duty waived subject to institutional certification and departmental approvals and value thresholds. Consumable goods imported for research by a public-funded research institution are exempt from customs duty and additional duty subject to certification conditions: for imports within an aggregate CIF value ceiling in a financial year the head of the institution must certify institution status, non-commercial activity, non-availability of the goods in India, exclusive research use, and that the aggregate exempted value does not exceed the ceiling; for imports above that ceiling, certification is additionally required from an Industrial Adviser-level officer of the Directorate General of Technical Development and a Deputy Secretary-level officer in the Department of Science and Technology or administratively concerned Ministry/Department, with all certificates produced at clearance or as allowed by the Assistant Collector of Customs.