Temporary admission of scientific equipment exempted from import duties subject to identification, non commercial use and re export obligations. Temporary duty and tax exemption applies to scientific equipment, spare parts and specialised maintenance tools temporarily imported for non commercial scientific research or education by non profit institutions approved by the Ministry of Education, subject to declaration of temporary importation, reasonable quantities, identificability on re export, an undertaking to re export within the prescribed period with possible extensions by the Commissioner, retention of foreign ownership, and compliance with the Customs Convention reproduced in the notification.
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.
Temporary admission of scientific equipment exempted from import duties subject to identification, non commercial use and re export obligations.
Temporary duty and tax exemption applies to scientific equipment, spare parts and specialised maintenance tools temporarily imported for non commercial scientific research or education by non profit institutions approved by the Ministry of Education, subject to declaration of temporary importation, reasonable quantities, identificability on re export, an undertaking to re export within the prescribed period with possible extensions by the Commissioner, retention of foreign ownership, and compliance with the Customs Convention reproduced in the notification.
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