Customs duty exemption for R&D imports conditional on recognised in house R&D and government co funding, with certification and retention restrictions. Exempts specified goods from customs duty when imported for R&D projects by companies with in house R&D recognised by the Department of Scientific and Industrial Research, provided the project is funded by a listed central Ministry or research body with at least twenty percent funding share, and a Deputy Secretary level certificate accompanies importation detailing project cost, funding share, value of goods already imported and that imports are for the project. Goods cannot be sold or transferred for five years and the exemption is limited to a value equivalent to the funding share.