Exemption for research imports requires government and institutional certification to secure customs duty relief for consumables. Exempts consumable goods imported for research by public-funded research institutions from customs and additional duty, subject to conditions. For imports up to the aggregate CIF threshold of rupees one lakh per financial year, exemptions require certification by a Deputy Secretary-level officer in the Department of Science & Technology or the administratively concerned ministry and certification by the Head of Institution that the goods are not manufactured in India, will be used only for research, the institution is public-funded and not commercially engaged, and the aggregate exempted value does not exceed the threshold. Higher-value imports additionally require a non-availability certificate from the Directorate General of Technical Development.
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.
Exemption for research imports requires government and institutional certification to secure customs duty relief for consumables.
Exempts consumable goods imported for research by public-funded research institutions from customs and additional duty, subject to conditions. For imports up to the aggregate CIF threshold of rupees one lakh per financial year, exemptions require certification by a Deputy Secretary-level officer in the Department of Science & Technology or the administratively concerned ministry and certification by the Head of Institution that the goods are not manufactured in India, will be used only for research, the institution is public-funded and not commercially engaged, and the aggregate exempted value does not exceed the threshold. Higher-value imports additionally require a non-availability certificate from the Directorate General of Technical Development.
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