Customs duty exemption for research-vessel equipment and collected polymetallic nodules on import, subject to authorization certificate. The Government exempts from the whole of customs duty and the additional duty under section 3 items imported into India consisting of equipments carried on board research vessels and polymetallic nodules collected by such vessels, provided the importer produces at clearance a certificate from an officer not below Joint Secretary in the Department of Ocean Development certifying government authorization of the vessel for the research or collection work.
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Provisions expressly mentioned in the judgment/order text.
Customs duty exemption for research-vessel equipment and collected polymetallic nodules on import, subject to authorization certificate.
The Government exempts from the whole of customs duty and the additional duty under section 3 items imported into India consisting of equipments carried on board research vessels and polymetallic nodules collected by such vessels, provided the importer produces at clearance a certificate from an officer not below Joint Secretary in the Department of Ocean Development certifying government authorization of the vessel for the research or collection work.
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