Exemption to imports for handicapped persons, charitable or Social Welfare purposes and research or educational programmes - 152/1994 - Customs -Tariff
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Imports of assistive devices, educational tapes and research kit exempt from customs duty subject to institutional certificates and use conditions. Exemption permits specified imported assistive appliances, educational video media and research equipment to enter duty free (nil rate shown) when imported by eligible institutions, subject to production of prescribed certificates and written undertakings at clearance, and to use, disposal and commencement of operations conditions; the notification is time limited and some entries have been omitted by amendment.
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.
Imports of assistive devices, educational tapes and research kit exempt from customs duty subject to institutional certificates and use conditions.
Exemption permits specified imported assistive appliances, educational video media and research equipment to enter duty free (nil rate shown) when imported by eligible institutions, subject to production of prescribed certificates and written undertakings at clearance, and to use, disposal and commencement of operations conditions; the notification is time limited and some entries have been omitted by amendment.
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