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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>India Exempts Research Consumables from Customs Duty Under Notification No. 164/86-Cus for Public-Funded Institutions</h1> The Central Government of India exempts consumable goods imported by public-funded research institutions from customs duty, as per Notification No. 164/86-Cus dated March 1, 1986. This exemption applies if the goods are not manufactured in India and are necessary for research purposes. Certification is required from authorized officers of the Directorate General of Technical Development and the Department of Science and Technology, confirming the necessity and non-commercial use of the goods. Additionally, the head of the research institution must certify that the institution is public-funded and the goods will be used solely for research. A public-funded research institution is defined as one with at least 50% of its recurring expenses covered by the government.
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