Customs exemption for consumable imports by public-funded research institutions requires specified technical and institutional certifications for duty relief. Consumable goods imported for research by institutions meeting the public-funded funding criterion are exempt from customs and additional duty, provided a technical authority certifies non-availability of the goods domestically, a science department authority certifies research need and non-commercial status, and the institution head certifies funding status and exclusive research use; required certificates must be produced at clearance or within a period the Assistant Collector may allow on sufficient cause.
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 consumable imports by public-funded research institutions requires specified technical and institutional certifications for duty relief.
Consumable goods imported for research by institutions meeting the public-funded funding criterion are exempt from customs and additional duty, provided a technical authority certifies non-availability of the goods domestically, a science department authority certifies research need and non-commercial status, and the institution head certifies funding status and exclusive research use; required certificates must be produced at clearance or within a period the Assistant Collector may allow on sufficient cause.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
